Show Less
Restricted access

Bohan and McCarthy: Capital Acquisitions Tax

Authors: Brian Bohan and Fergus McCarthy

Edition: Fourth

Publisher: Bloomsbury Professional

Law As Stated At: 1 November 2013

Bohan and McCarthy: Capital Acquisitions Tax

Bohan and McCarthy: Capital Acquisitions Tax

The new edition of Bohan and McCarthy: Capital Acquisitions Tax has been comprehensively rewritten and fully updated to address the many changes in CAT law since 2008.

Since the last edition there have been significant changes to CAT self assessment and accountability for CAT, six new Finance Acts and a substantial amount of new case law.

This book provides you with:

  • Detailed commentary on all aspects of CAT legislation, keeping you up to date with developments.
  • A comprehensive guide to the thresholds, rates and aggregation rules.
  • A wealth of updated and relevant case law plus commentary and references to over 30 new post 2008 cases.
  • Analysis of, and reference to updated commentary on Revenue practice since 2008, both published and unpublished.
  • Worked examples and extensive references to guide you through the intricacies of CAT Law.

The book discusses the significant changes to the CAT Consolidation Act 2003 and the Taxes Consolidation Act 1997 introduced in six Finance Acts (2009 to 2013 No 2 inclusive) and includes updated worked computations and examples in the context of any changes in CAT law.