Irish Capital Gains Tax 2025

"e;Given the depth of detail, the comprehensive treatment of the subject, and the clear explanations of each area of this important tax for practising solicitors, this is undoubtedly the reference book for Irish capital gains tax. The Law Society Gazette (review of the 2020 edition).Provides in-depth analysis and interpretation of the law as it is applied to capital gains tax by the Irish and UK courts, as well as in Appeal Commissioners decisions. It includes commentary on Revenue guidance, the administration of CGT as well as the computational rules and key reliefs and allowances. Topics covered range from the tax treatment of married couples, partnerships, companies and trusts to anti-avoidance.This new edition has been updated to take account of the changes brought in by the Finance Act 2024, including updates to the Angel Investor Relief introduces by FA 2023.This title is included in Bloomsbury Professional's Irish Tax online service.