Capital Gains Tax: A Practitioner's Guide (2nd Edition)

Capital Gains Tax: A Practitioner’s Guide offers guidance on practical difficulties encountered in everyday practice and contains numerous worked examples, and describes, where appropriate, steps that may be taken to enhance the tax efficiency of a given situation. This 2nd edition covers all changes made in capital gains tax legislation up to and including Finance Act 2015.

Contents

1. Introduction to Capital Gains Tax
2. The Rules of Computation
3. Exemptions and Reliefs
4. Treatment of Shares and Similar Assets
5. Debts, Options and Forfeited Deposits
6. Companies’ Chargeable Gains
7. Taxation of Trustees and Fiduciaries
8. Anti-avoidance
9. Leasehold Interests
10. Double Taxation Relief
11. The Administration and Collection of Capital Gains Tax

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

The Author

Mark Doyle is a Chartered Accountant and an Associate of the Irish Taxation Institute. He is also a member of the Consultative Committee of Accountancy Bodies – Ireland (CCAB-I) Taxation Committee and was chair of the Tax Administration Liaison Committee (TALC) capital committee in 2015. Mark was director of taxation with Grant Thornton in Dublin, where he worked from 2004 to 2012. He is Director of the firm Doyle Keaney Tax Advisors where he specialises in providing tax consultancy services to other accountancy firms and advisors. Mark’s main focus is on property-related transactions, succession planning, corporate reorganisations, incorporation, asset protection, and capital, corporate and income tax planning. He is a regular contributor of articles to publications such as Accountancy Ireland and tax.point, and he lectures on tax regularly for various professional bodies.