Bohan and McCarthy: Capital Acquisitions Tax

Bohan and McCarthy: Capital Acquisitions Tax is recognised by tax practitioners as the leading authority on the law of capital acquisitions tax in Ireland. It guides the practitioner through the financial processes required to navigate when handling transactions with a capital acquisition tax aspect.

The fourth edition includes:

1. Changes to CAT Consolidation Act 2003 and the Taxes Consolidation Act 1997 introduced in five Finance Acts (2009 to 2013 inclusive).
2. Relevant Irish and other case law since 2008.
3. Analysis of and reference to updated Revenue commentary and precedents since 2008.
4. Updated worked computations and examples where necessary in the context of any changes in CAT law.

Table of contents:

Chapter 1 Introduction
Chapter 2 Definitions
Chapter 3 Territoriality
Chapter 4 Gift Tax, Inheritance Tax and Property
Chapter 5 Taxable Value
Chapter 6 Valuation
Chapter 7 Valuation Date
Chapter 8 Reliefs
Chapter 9 Agricultural Property
Chapter 10 Business Relief
Chapter 11 Exemptions
Chapter 12 Computation of CAT
Chapter 13 Double Taxation Relief
Chapter 14 Co-ownership
Chapter 15 Partnerships and Lloyd's Underwriters
Chapter 16 Settlements
Chapter 17 Discretionary Trusts
Chapter 18 Insurance
Chapter 19 Anti-avoidance
Chapter 20 Returns and Assessments
Chapter 21 Revenue Powers and Appeals
Chapter 22 Payment of Tax and Interest on Tax
Chapter 23 Miscellaneous
Appendices
Appendix A: Probate Tax
Appendix B: Agricultural Relief prior to 22 January 1997
Appendix C: Statement of Practice SP-CAT1-04

Previous print edition ISBN: 9781847662439

Written by Brian Bohan FITI, TEP and Fergus McCarthy LLB, TEP.

Brian Bohan is a solicitor, the founding partner of Bohan Solicitors. As well as being a qualified barrister he is a Fellow of the Institute of Taxation in Ireland. He advises on the legal and taxation aspects of passing wealth to the next generation and on tax and estate planning including company restructuring and inter vivos settlements. He has lectured extensively and is a past President of the Institute of Taxation in Ireland. He was a long-term member of the Council of the Institute of Taxation in Ireland and is currently a member of the Taxation Committee of the Law Society.

Fergus McCarthy is a solicitor and works a consultant with Kennelly Tax Advisers Limited. Fergus has written articles for professional publications and the national press. He has also lectured to various professional bodies on tax issues.