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Capital taxation for solicitors

상세정보
자료유형	단행본
개인저자	Courtney, Padraic. Condell, Mary.
서명/저자사항	Capital taxation for solicitors/editor and co-author Padaric Courteny ; Mary Condell ...[et al.].
판사항	2nd ed.
발행사항	Oxford: Oxford University Press, c2012.
형태사항	xxxvi, 347 p.: ill., forms; 29 cm.
딸림자료
ISBN	9780199603428 (pbk. alk. paper)
일반주기	Includes Index.
내용주기	Capital acquisitions tax : introduction and basic concepts -- Calculation of CAT payable : computation and aggregation, and the role of the solicitor -- Valuation of benefits and anti-avoidance, introduction to reliefs -- Agricultural relief -- Business relief -- 'Favourite nephew/niece relief' and combinations of reliefs -- Stamp duty -- Stamp duty exemptions, reliefs and administration -- Capital gains tax on conveyances of property -- Capital gains tax : probate, leases, and payment of CGT -- Taxation and the conveyancer's responsibilities -- Wills, estate planning, and taxation -- Taxation issues in the administration of estates -- Discretionary trust tax -- CAT issues arising on the break up of settlements -- CGT issues arising in trusts and settlements.
일반주제명	Inheritance and transfer tax -- Law and legislation -- Ireland. Gifts -- Taxation -- Law and legislation -- Ireland. Tax planning -- Ireland.
언어	영어