Taxation 1 (RoI) 2019–2020


Available: In stock
Summary

Taxation 1 (RoI) 2019–2020 introduces the subject of tax to students on the Chartered Accountants Ireland CA Proficiency 1 course.

ISBN:  978-1-912350-24-7
Published:  01/08/2019
Format:  Paperback, 480 pages
Price: €48.00   
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Description

Product type:  
Book
Category:  
Student texts, Tax
Who is this for:  Students
Edition:  2019
Copyright date:  --
Weight:   0.91 kg
Dimension:  189 mm X 246 mm
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Taxation 1 (RoI) 2019–2020 introduces the subject of tax to students on the Chartered Accountants Ireland CA Proficiency 1 course. Covering personal income tax, corporation tax, capital gains tax and VAT, it explains the principles of the tax system in the Republic of Ireland, enabling the student to understand and apply the relevant tax legislation, procedures and practices. It is up to date to Finance Act 2018.

Written in a clear and concise style with extensive examples throughout and questions and solutions at the end of each chapter, Taxation 1 (RoI) 2019–2020 provides the student with the core competencies to:

  • apply the general principles for the administration and computation of income tax, corporation tax, capital gains tax and VAT;
  • identify and quantify income that is liable to income tax;
  • apply appropriate reliefs, allowances and credits to calculate personal tax liabilities;
  • identify and quantify sources of income that are subject to corporation tax, including chargeable gains and losses;
  • identify when capital gains tax applies and any appropriate reliefs and exemptions;
  • identify the supplies of goods and services that attract a charge to VAT;
  • calculate the VAT liability of a business and understand the necessary arrangements to fulfill key VAT obligations.

For further information, contact publishing@charteredaccountants.ie or telephone on (+353) 01 637 7204