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Irish Tax Reports 2012

Edited by:
Kelley Smith
Bloomsbury Professional
C Cable television system whether liable to value added tax on sales to customers TJ Brosnan (Inspector of Taxes) v Cork Communications Ltd Vol IV p 349 Capital acquisitions tax whether succession under Act is automatic or must be claimed In the Matter of the Estates of Cummins (Decd); O’Dwyer & Ors v Keegan & Ors Vol V p 367 competent to dispose whether surviving spouse competent to dispose of statutory share in estate In Re the Estate of Urquhart, D (decd) & Revenue Commissioners v AIB Ltd Vol V p 600 favourite nephew relief gift of farm to niece – whether niece worked substantially full time on the farm AE v The Revenue Commissioners Vol V p 686 valuation of shares in private non-trading company Revenue Commissioners v Henry Young Vol V p 294 Capital allowances barrister’s books, whether plant Breathnach (Inspector of Taxes) v MC Vol III p 113 expenditure on installation of suspended ...

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