'The Bible of Irish income tax...' - Irish Independent, 28 January 2018 Tom Maguire's annual publication on Irish income tax is the long-established leading authority in the area. This immensely popular tax essential is the number one income tax book for tax practitioners, accountants and tax lawyers. Indispensable in practice, it will help you to apply the relevant legislation with ease and precision. It endeavours to provide a complete analysis of the principles and practice of income tax in the Republic of Ireland. This new edition is based on the Finance Act 2020. It also provides an examination of recent key decisions by the courts both here and in the UK, as well as by the Tax Appeal Commissioners. The 2021 edition deals with changes in relation to pandemic unemployment payments, the dependent relative tax credit and the mobility allowance. In particular the new edition examines the impact of the Covid Restrictions Support Scheme, which is available to eligible businesses who carry on an activity that is impacted by the Covid-19 Restrictions.

'The Bible of Irish income tax...' - Irish Independent, 28 January 2018 Tom Maguire's annual publication on Irish income tax is the long-established leading authority in the area. This immensely popular tax essential is the number one income tax book for tax practitioners, accountants and tax lawyers. Indispensable in practice, it will help you to apply the relevant legislation with ease and precision. It endeavours to provide a complete analysis of the principles and practice of income tax in the Republic of Ireland. This new edition is based on the Finance Act 2020. It also provides an examination of recent key decisions by the courts both here and in the UK, as well as by the Tax Appeal Commissioners. The 2021 edition deals with changes in relation to pandemic unemployment payments, the dependent relative tax credit and the mobility allowance. In particular the new edition examines the impact of the Covid Restrictions Support Scheme, which is available to eligible businesses who carry on an activity that is impacted by the Covid-19 Restrictions.

Irish Capital Gains Tax 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. This new edition has been updated to take account of the Finance Act 2020. Contents include: Statutory interpretation; What is an asset; What is a disposal; Persons chargeable; Married couples and civil partnerships; Taxation of partnerships; Computational rules; Shares; Financial instruments; Debts; Trusts; Anti-avoidance; Companies; Residence; Foreign tax matters; CA 2014 transactions.

An easy to read guide to the Irish tax system for business owners, professionals and employees. The only guide that shows you, in simple steps, how to reduce your tax bill - covering income tax, PRSI, USC, corporation tax, capital gains tax, stamp duties, with specialist chapters on farming, marital breakdown, tax planning, and pension planning.

guide to the Irish tax system for the tax year 2021

"The Bible of Irish income tax ...", Irish Independent, 28 January 2018. This annual publication on Irish income tax is the long-established leading authority in the area. This tax essential, formerly known as Judge, is the leading income tax book for tax practitioners, accountants and tax lawyers. Indispensable in practice, it will help you to apply the relevant legislation with ease and precision. It provides a complete analysis of the principles and practice of income tax in the Republic of Ireland. It also provides an examination of recent key decisions by the courts both in Ireland and in the UK, as well as by the Tax Appeal Commissioners. This new edition is updated to Finance Act 2021.

This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.