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English
Bloomsbury Professional
23 April 2025
Covering all of the key aspects of estate planning and capital acquisitions tax, the fifth edition of this book is fully updated to Finance Act 2022 and deals with all major developments over the past decade. Bohan and McCarthy: Capital Acquisitions Tax is the leading authority on CAT in Ireland.

The fifth edition includes the following:
* coverage of capital acquisitions tax amendments brought in by Finance Acts 2014 to 2022, and in

particular the very significant changes relating to agricultural relief and the

dwelling-house exemption;
* analysis of all published Irish case law on capital acquisitions tax, including Tax Appeal Commissioners cases;
* details of significant changes to Irish Revenue Guidance in this area;
* reference to UK case law and changes to UK Revenue guidance where it is relevant

to Irish CAT law;
* updated examples throughout.

This title is included in Bloomsbury Professional's Irish Tax online service.
By:   , ,
Imprint:   Bloomsbury Professional
Country of Publication:   United Kingdom
Edition:   5th edition
Dimensions:   Height: 248mm,  Width: 156mm, 
ISBN:   9781526524867
ISBN 10:   1526524864
Pages:   1024
Publication Date:  
Audience:   Professional and scholarly ,  Undergraduate
Format:   Hardback
Publisher's Status:   Active
Chapter 1 Introduction Chapter 2 Definitions Chapter 3 Territoriality Chapter 4 Gift Tax, Inheritance Tax and Property Chapter 5 Taxable Value Chapter 6 Valuation Chapter 7 Valuation Date Chapter 8 Reliefs Chapter 9 Agricultural Property Chapter 10 Business Relief Chapter 11 Exemptions Chapter 12 Computation of CAT Chapter 13 Double Taxation Relief Chapter 14 Co-ownership Chapter 15 Partnerships and Lloyd’s Underwriters Chapter 16 Settlements Chapter 17 Discretionary Trusts Chapter 18 Insurance Chapter 19 Anti-avoidance Chapter 20 Returns and Assessments Chapter 21 Revenue Powers and Appeals Chapter 22 Payment of Tax and Interest on Tax Chapter 23 Miscellaneous Appendices Appendix A: Probate Tax Appendix B: Agricultural Relief prior to 22 January 1997 Appendix C: Statement of Practice SP-CAT1-04

Brian Bohan, T.E.P., F.I.T.I. is the founding Partner of Bohan Solicitors and qualified as a Barrister in 1964 and as a solicitor in 1981. Brian is a Fellow of the Institute of Taxation in Ireland. He advises on all legal and taxation aspects of passing wealth to the next generation and on tax and estate planning including company restructuring and inter vivos settlements. Brian has lectured extensively and over many years on the duties and responsibilities of Trustees and Executors and is extremely experienced in this area. He is a past President of the Institute of Taxation in Ireland and was a long term member of the Council of the Institute of Taxation in Ireland. He is presently a member of the Taxation Committee of the Law Society. Brian is co-author of Bohan and McCarthy: Capital Acquisitions Tax. Fergus McCarthy is a consultant with Kennelly Tax Advisers Limited. He is a specialist on all tax aspects of estate planning, capital acquisitions tax, the tax efficient transfer of assets to the next generation and tax efficient structuring of family companies. Fergus is a former director of Kennelly & Twomey Limited. Fergus qualified as a solicitor in 1993 having trained with McCann FitzGerald solicitors from 1990 to 1993. Fergus also worked with Ernst & Young from 1996 to 1997, specialising in capital taxes. From 1997 to 2006 Fergus worked in the private client group of PricewaterhouseCoopers, Dublin, advising high net worth individuals on a variety of tax issues, with particular emphasis on capital taxes. Fergus is the co-author of Bohan and McCarthy: Capital Acquisitions Tax. This book is recognised by tax practitioners as the leading authority on the law of capital acquisitions tax in Ireland. Fergus has written articles for professional publications and the national press, including the Irish Tax Review, the Investor, The Irish Times, The Irish Independent, the Sunday Business Post and The Sunday Times. Fergus has also lectured to various professional bodies on tax issues.

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