Tax Acts Commentary 2003

"Written by two of Ireland's leading tax experts, this book is a comprehensive, section-by-section guide to all the Irish Income Tax , Corporation Tax and Capital Gains Tax Legislation up to and including Finance Act 2003.It interprets and explains simply the precise issues involved in each section, highlighting the refinements and exceptions with the use of clearly illustrated examples. The 2003 edition has been supplemented by the addition of much new material. In addition, the book contains helpful tax planning suggestions and outlines recent Circuit Court and Appeal Commissioners' decisions, many of which are previously unreported. Intended for use as a companion volume to Tax Acts, it incorporates all the relevant case law and revenue concessions, and explains the impact of the legislation on each section."