Capital Taxation for Solicitors offers succinct and practical advice to trainee solicitors, enabling them to gain a thorough understanding of the main capital taxes as they arise in general probate and conveyancing practice. In relation to probate, it provides a detailed explanation of capital acquisitions tax and discretionary trust tax, and goes on to deal with estate planning and tax-efficient administration of the estate and any trusts arising. In relation to conveyancing, it gives a thorough explanation of capital gains tax and stamp duty as they relate to conveyances of residential properties. This second edition is updated to include references to the Finance (No. 3) Act, 2011.
Providing the legislative background and numerous practical examples of how the taxes are calculated, the manual will be of use not only to students on the Professional Practice Course, but also to practitioners who deal with any of these areas.
Online Resource Centre
Changes and developments in the area will be covered by regular updates to the Online Resource Centre.
Reihe
Auflage
Sprache
Verlagsort
Zielgruppe
Für Beruf und Forschung
The manual is designed for trainee solicitors studying probate and tax on the Law Society of Ireland's Professional Practice Course. It will also be of interest to Irish practitioners dealing with taxation issues in conveyancing and probate practice.
Editions-Typ
Maße
Höhe: 292 mm
Breite: 207 mm
Dicke: 22 mm
Gewicht
ISBN-13
978-0-19-960342-8 (9780199603428)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Klassifikation
Padraic Courtney is a solicitor, lecturer and course manager on the Professional Practice Courses at the Law Society of Ireland.
Herausgeber*in
Solicitor, lecturer and course manager on the Professional Practice Courses at the Law Society of Ireland
Introduction and overview ; 1. Capital Acquisitions Tax - Introduction and Basic Concepts ; 2. Calculation of CAT Payable: Computation and Aggregation, and the Role of the Solicitor ; 3. Valuation of Benefi ts and Anti-Avoidance, Introduction to Reliefs ; 4. Agricultural Relief ; 5. Business Relief ; 6. 'Favourite Nephew/Niece Relief' and Combinations of Reliefs ; 7. Stamp Duty ; 8. Stamp Duty Exemptions, Reliefs and Administration ; 9. Capital Gains Tax on Conveyances of Property ; 10. Capital Gains Tax - Probate, Leases, and Payment of CGT ; 11. Taxation and the Conveyancer's Responsibilities ; 12. Wills, Estate Planning, and Taxation ; 13. Taxation Issues in the Administration of Estates ; 14. Discretionary Trust Tax ; 15. CAT Issues Arising on the Break Up of Settlements ; 16. CGT Issues Arising in Trusts and Settlements
