Capital Taxation for Solicitors

Second Edition

Edited by Padraic Courtney

Law Society of Ireland Manuals

A one stop shop for capital taxation, the manual offers comprehensive coverage of taxation issues arising in wills, probate and estates and in applied land law (conveyancing and landlord & tenant)
Written by solicitors for solicitors, the book combines a detailed overview of the legislative background with a strong practical approach, offering numerous worked out examples of how taxes are calculated
Capital Taxation for Solicitors is part of the successful Law Society of Ireland Manuals series, which provides a unique guide to the law, practice and procedure in Ireland

New to this Edition:

Fully revised to cover civil partnership and other significant changes in legislation and revenue practice
Updated to include references to the Finance (No. 3) Act, 2011

Capital Taxation for Solicitors

Second Edition

Edited by Padraic Courtney

Law Society of Ireland Manuals

Description

Capital Taxation for Solicitors offers succinct and practical advice to trainee solicitors, enabling them to gain a thorough understanding of the main capital taxes as they arise in general probate and conveyancing practice. In relation to probate, it provides a detailed explanation of capital acquisitions tax and discretionary trust tax, and goes on to deal with estate planning and tax-efficient administration of the estate and any trusts arising. In relation to conveyancing, it gives a thorough explanation of capital gains tax and stamp duty as they relate to conveyances of residential properties. This second edition is updated to include references to the Finance (No. 3) Act, 2011.

Providing the legislative background and numerous practical examples of how the taxes are calculated, the manual will be of use not only to students on the Professional Practice Course, but also to practitioners who deal with any of these areas.

Online Resource Centre
Changes and developments in the area will be covered by regular updates to the Online Resource Centre.

Capital Taxation for Solicitors

Second Edition

Edited by Padraic Courtney

Law Society of Ireland Manuals

Introduction and overview
1:Capital Acquisitions Tax - Introduction and Basic Concepts
2:Calculation of CAT Payable: Computation and Aggregation, and the Role of the Solicitor
3:Valuation of Benefi ts and Anti-Avoidance, Introduction to Reliefs
4:Agricultural Relief
5:Business Relief
6:'Favourite Nephew/Niece Relief' and Combinations of Reliefs
7:Stamp Duty
8:Stamp Duty Exemptions, Reliefs and Administration
9:Capital Gains Tax on Conveyances of Property
10:Capital Gains Tax - Probate, Leases, and Payment of CGT
11:Taxation and the Conveyancer's Responsibilities
12:Wills, Estate Planning, and Taxation
13:Taxation Issues in the Administration of Estates
14:Discretionary Trust Tax
15:CAT Issues Arising on the Break Up of Settlements
16:CGT Issues Arising in Trusts and Settlements