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A unique reference guide to taxation in conveyancing and probate practice, this manual provides the legislative background and numerous practical examples of how the taxes are calculated and the role and duty of care of the solicitor.
List of contents
- 1: Capital Acquisitions Tax-Introduction and Basic Concepts
- 2: Calculation of CAT Payable: Computation and Aggregation, and the Role of the Solicitor
- 3: Valuation of Benefits and Anti-Avoidance, Introduction to Reliefs
- 4: Agricultural Relief
- 5: Business Relief
- 6: 'Favourite Nephew/Niece Relief' and Combinations of Reliefs
- 7: Stamp Duty
- 8: Capital Gains Tax on Conveyances and Other Tax Charges
- 9: Value Added Tax
- 10: Income Tax
- 11: Corporation Tax
- 12: Taxation and the Conveyancer's Responsibilities
- 13: Wills, Estate Planning, and Taxation
- 14: Taxation Issues in the Administration of Estates
About the author
Padraic Courtney qualified as a solicitor in 1994 and has worked for the Law Society's Law School as a course manager, specialising in Probate and Taxation, for more than twenty years. He holds the Law Society Diploma in Property Tax. A registered Trust and Estate Practitioner and former Committee member of STEP Ireland and secretary to the Law Society of Ireland Probate, Administration and Trusts Committee. He has lectured and tutored on Wills, Probate & Estates and Taxation on the Law Society Professional Practice Course and electives and has delivered seminars for CPD, Skillnets, the DSBA, STEP Ireland, and regional Bar Associations. He runs the Wills, Probate and Estates Masterclasses offered by Law Society Professional Training.
Summary
A unique reference guide to taxation in conveyancing and probate practice, this manual provides the legislative background and numerous practical examples of how the taxes are calculated and the role and duty of care of the solicitor.
