Taxation 2 (NI) 2020–2021


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Summary

Taxation 2 (NI) 2020–2021 is the taxation textbook for students on the Chartered Accountants Ireland CA Proficiency 2 course.

ISBN:  978-1-912350-41-4
Published:  --
Format:  Paperback, 510 pages
Price: -   
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Description

Product type:  
Book
Category:  
Student texts, Tax
Who is this for:  Students
Edition:  N/A
Copyright date:  --
Weight:   0.977 kg
Dimension:  189 mm X 246 mm
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Taxation 2 (NI) 2020–2021 is the taxation textbook for students on the Chartered Accountants Ireland CA Proficiency 2 course. Building on the taxation principles covered at CA Proficiency 1, Taxation 2 (NI) develops a more complete understanding of the tax system in Northern Ireland. More complex matters of income tax, corporation tax, capital gains tax and VAT are covered, with inheritance tax and stamp taxes comprehensivelt introduced, providing the student with the knowledge and skills to apply the relevant tax legislation, procedures and practices to a broader range of issues. It is up to date to Finance Act 2020.

Written in a clear and concise style with extensive examples throughout and questions and solutions at the end of each chapter, Taxation 2 (NI) addresses the core competencies of:

  • the concepts of residence, domicile and deemed domicile and the associated tax treatment for individuals and companies in respect of income tax, corporation tax and CGT;
  • the income tax implications of termination payments, retirement lump sum payments and employment incentive schemes;  
  • for corporation tax, close company rules, groups of companies and the taxation of directors and shareholders;
  • the appropriate reliefs and exemptions for CGT;
  • the general principles for the administration and computation, including reliefs and exemptions, of inheritance tax and stamp taxes;
  • the VAT treatment of partially exempt supplies, cross-border transactions, te sale of land and property, the transfer of a business and VAT for groups of companies;
  • HM Revenue & Custom's powers of enquiry, its assessments and compliance checks, the penalty regime and the tax appeals process.

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

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