Case law for the tax practitioner : Finance Act 2002 /

Burke, Julie, 1959-

Case law for the tax practitioner : Finance Act 2002 / Julie Burke & Terry O'Driscoll, edited by Herb Giblin - 6th ed. - Dublin : The Institute of Taxation in Ireland, 2002 - xxxiv, 407 p. ; 25 cm - Taxation series ; 2002 .

Includes index

Charge to Corporation Tax -- Trades and professions - receipts -- Trades and professions - deductions -- Management expenses - investment companies -- Case V -- Schedule E -- Distributions -- Exemptions -- Annual payments -- Capital allowances -- Loss relief -- Close companies -- Manufacturing -- Personal allowances and reliefs -- CGT and companies' chargeable gains -- Dealing in or developing land -- Farming and market gardening -- Trusts - taxation of settlors -- Anti-avoidance -- Residence and domicile -- double taxation relief -- Administration -- Insolvency -- Miscellaneous -- Social Welfare -- Capital Acquisitions Tax -- Stamp Duty -- Value Added Tax -- Customs & Excise -- The Constitution

1842600435


Taxation--Law and legislation--Ireland--Cases