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Taxation 1 (RoI) 2024–2025
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 (No.2) Act 2023.
Written in a clear and concise style with extensive examples throughout and questions and solutions at the end of each chapter, Taxation 1 (RoI) 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
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