Capital Taxation for Solicitors by Padraic CourtneyCapital Taxation for Solicitors by Padraic Courtney

Capital Taxation for Solicitors

EditorPadraic Courtney

Paperback | April 15, 2011

Pricing and Purchase Info


Earn 525 plum® points

Prices and offers may vary in store


Ships within 1-3 weeks

Ships free on orders over $25

Not available in stores


Capital Taxation for Solicitors offers succinct and practical advice to trainee solicitors, enabling them to gain a thorough understanding of the main capital taxes as they arise in general probate and conveyancing practice. In relation to probate, it provides a detailed explanation of capitalacquisitions tax and discretionary trust tax, and goes on to deal with estate planning and tax-efficient administration of the estate and any trusts arising. In relation to conveyancing, it gives a thorough explanation of capital gains tax and stamp duty as they relate to conveyances of residentialproperties. This second edition is updated to include references to the Finance (No. 3) Act, 2011.Providing the legislative background and numerous practical examples of how the taxes are calculated, the manual will be of use not only to students on the Professional Practice Course, but also to practitioners who deal with any of these areas.Online Resource CentreChanges and developments in the area will be covered by regular updates to the Online Resource Centre.
Padraic Courtney is a solicitor, lecturer and course manager on the Professional Practice Courses at the Law Society of Ireland.
Title:Capital Taxation for SolicitorsFormat:PaperbackDimensions:390 pages, 11.5 × 8.11 × 0.03 inPublished:April 15, 2011Publisher:Oxford University PressLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:0199603421

ISBN - 13:9780199603428


Table of Contents

Introduction and overview1. Capital Acquisitions Tax - Introduction and Basic Concepts2. Calculation of CAT Payable: Computation and Aggregation, and the Role of the Solicitor3. Valuation of Benefi ts and Anti-Avoidance, Introduction to Reliefs4. Agricultural Relief5. Business Relief6. 'Favourite Nephew/Niece Relief' and Combinations of Reliefs7. Stamp Duty8. Stamp Duty Exemptions, Reliefs and Administration9. Capital Gains Tax on Conveyances of Property10. Capital Gains Tax - Probate, Leases, and Payment of CGT11. Taxation and the Conveyancer's Responsibilities12. Wills, Estate Planning, and Taxation13. Taxation Issues in the Administration of Estates14. Discretionary Trust Tax15. CAT Issues Arising on the Break Up of Settlements16. CGT Issues Arising in Trusts and Settlements