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July 12, 2024

Irish Capital Gains Tax 2024 - Now Live

Tom Maguire's excellent new edition of Irish Capital Gains Tax is now available to subscribers of Irish Tax.

This new edition has been updated to take account of the Finance Act 2023 and provides in-depth analysis and interpretation of the law as it is applied to CGT by the Irish and UK courts as well as in Appeal Commissioners' decisions. It includes commentary on Revenue guidance, the administration of CGT as well as the computational rules and key reliefs and allowances. Topics covered range from the tax treatment of married couples, partnerships, companies and trusts to anti-avoidance.

To sign up for a free trial or to purchase a subscription to any of our legal and tax services, email bpireland@bloomsbury.com.

July 11, 2024

July Edition of Prof Wylie's Irish Property Law Update

The July issue of the Irish Property Law Update by Professor John Wylie is now live for subscribers to Irish Property Law with the latest updates on:

The monthly update of Irish property law developments written by Professor Wylie is exclusively for subscribers of the Bloomsbury Professional Irish Property Law Service. Each update contains commentary on relevant new cases, legislation, and Law Society practice notes and forms. The updates are set out under the relevant headings of the titles and chapters in the property law service together with links to the related content.

To sign up for a free trial of Irish Property Law or purchase a subscription to any of our legal and tax services, email bpireland@bloomsbury.com.

July 10, 2024

July Edition of Irish Criminal Law Update - DPP v Darren Murphy

Laura Byrne BL provides in-depth case analysis of DPP v Darren Murphy in the July issue of Irish Criminal Law. This is an interesting case in terms of the admissibility of recognition evidence, the proper procedures to be adopted in gathering such evidence, and the parameters of liability pursuant to the doctrine of common design and joint enterprise. 

Key words: 

Ní Raifeartaigh J – Court of Appeal – 19 December 2023 – [2023] IECA 330

Identification evidence – recognition evidence – dock identification – joint criminal enterprise – common design – CCTV footage

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