DUBLIN--(Business Wire)--
Research and Markets
(http://www.researchandmarkets.com/research/e181c1/tax_book_2009) has announced
the addition of the "Tax Book 2009" report to their offering.
Are you an accountant or business adviser? Do you need a 2009 consolidation of
the law relating to income tax, corporation tax, capital gains tax and VAT?
Are you a solicitor? Do you need a 2009 consolidation of the law relating to
inheritance tax, gift tax, stamp duties and property VAT?
Tax Book 2009 is the complete, comprehensive commentary on the Irish tax law:
income tax, corporation tax, capital gains tax, capital acquisitions tax, VAT &
stamp duty.
It is fully updated with the changes made by the April emergency budget (the
Finance Act 2009, passed 3 June 2009).
Features:
* Every section & subsection is explained in depth and our expert analysis is
supported with thousands of practical examples
* With tax planning in mind, the book offers plenty of tips and helps to avoid
possible tax planning pitfalls
* Written in a clear "you" style allows you to recycle information from the book
straight into your client letters
* Easy to digest - every subsection begins with a question to help you
understand the content
Key Topics Covered:
CONSOLIDATION ACT 1997
* Interpretation.
* The Charge To Tax
* Provisions Relating To The Schedule C Charge And Government And Other Public
Securities.
* Principal Provisions Relating To The Schedule D Charge.
* Principal Provisions Relating To The Schedule E Charge
* Company Distributions, Tax Credits, Franked Investment Income And Advance
Corporation Tax.
* Income Tax And Corporation Tax Exemptions
* Annual Payments, Charges And Interest.
* Principal Provisions Relating To Relief For Capital Expenditure.
* Income Tax And Corporation Tax: Reliefs For Renewal And Improvement Of Certain
Urban Areas, Certain Resort Areas And Certain Islands.
* Capital Allowances And Expenses For Certain Road Vehicles
* Principal Provisions Relating To Loss Relief, Treatment Of Certain Losses And
Capital Allowances, And Group Relief
* Close Companies.
* Taxation Of Companies Engaged In Manufacturing Trades, Certain Trading
Operations Carried On In Shannon Airport And Certain Trading Part Part 16 Income
Tax Relief For Investment In Corporate Trades - Business Expansion Scheme And
Seed Capital Scheme.
* Profit Sharing Schemes And Employee Share Ownership Trusts.
* Payments In Respect Of Professional Services By Certain Persons And Payments
To Subcontractors In Certain Industries
* Principal Provisions Relating To Taxation Of Chargeable Gains.
* Companies' Chargeable Gains.
* Mergers, Divisions, Transfers Of Assets And Exchanges Of Shares Concerning
Companies Of Different Member States.
* Provisions Relating To Dealing In Or Developing Land And Disposals Of
Development Land
* Farming And Market Gardening.
* Taxation Of Profits Of Certain Mines And Petroleum Taxation.
* Industrial And Provident Societies, Building Societies, And Trustee Savings
Banks
* Life Assurance Companies
* Unit Trusts And Offshore Funds.
* Purchase And Sale Of Securities
* Patents, Scientific And Certain Other Research, Know-How And Certain Training
* Occupational Pension Schemes, Retirement Annuities, Purchased Life Annuities
And Certain Pensions
* Taxation Of Settlers, Etc In Respect Of Settled Or Transferred Income
* Estates Of Deceased Persons In Course Of Administration And Surcharge On
Certain Income Of Trustees
* Anti-Avoidance.
* Provisions Relating To The Residence Of Individuals
* Double Taxation Relief
* Miscellaneous Special Provisions.
* Administration
* Returns Of Income And Gains, Other Obligations And Returns, And Revenue Powers
* Assessments
* Appeals
* Self Assessment.
* Collection And Recovery.
* Endpart.
* Married, Separated And Divorced Persons
* Charging And Assessing Of Non-Residents.
* Persons Chargeable In A Representative Capacity
* Penalties, Revenue Offences, Interest On Overdue Tax And Other Sanctions
* Miscellaneous And Supplemental
* Commencement, Repeals, Transitional Provisions, Etc.
VALUE-ADDED TAX ACT 1972.
* Index
* Regulations 2006.
CAPITAL ACQUISITIONS TAX CONSOLIDATION ACT 2003
* Preliminary
* Gift tax.
* Inheritance tax
* Value of property for tax.
* Provisions relating to gifts and inheritances.
* Returns and assessments
* Payment and recovery of tax, interest and penalties.
* Appeals.
* Exemptions
* Reliefs.
* Miscellaneous
* Repeals, etc.
STAMP DUTIES CONSOLIDATION ACT 1999.
* Interpretation
* Charging And Stamping Of Instruments.
* Valuation
* Adjudication And Appeals.
* Provisions Applicable To Endpart
* Special Provisions Relating To Uncertificated Securities.
* Exemptions And Reliefs From Stamp Duty
* Companies Capital Duty.
* Levies
* Enforcement
* Management Provisions
* Repeals, Etc
Author:
Alan Moore BA BComm MBA AITI is widely known for his regular taxation features
in The Sunday Business Post.
He has 30 years' experience in taxation, 13 of these with Revenue, in the areas
of VAT, Capital Acquisitions Tax, Income Tax, Corporation Tax and Capital Gains
Tax.
A former inspector of taxes and Council Member of the Irish Taxation Institute,
he was private sector consultant to the Revenue Commissioners on the drafting of
the Taxes Consolidation Act 1997.
For more information visit
http://www.researchandmarkets.com/research/e181c1/tax_book_2009
Research and Markets
Laura Wood, Senior Manager,
press@researchandmarkets.com
U.S. Fax: 646-607-1907
Fax (outside U.S.): +353-1-481-1716
Copyright Business Wire 2009
