Taxation 2 (RoI) 2024–2025
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 (RoI) develops a more complete understanding
of the tax system in the Republic of Ireland. More complex matters
of income tax, corporation tax, capital gains tax and VAT are covered, with
capital acquisition tax and stamp duty comprehensively 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 (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 2 (RoI) addresses the core competencies of:
- the concepts of residence, domicile and ordinary
residence 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 capital acquisition tax and stamp duty;
- the VAT treatment of partially exempt supplies, cross-border transactions,
the sale of land and property, the transfer of a business and VAT for groups
of companies;
- the operation of Revenue compliance interventions, 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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