Taxation 2 (RoI) 2023–2024

Taxation 2 (RoI) 2023–2024 is the taxation textbook for students on the Chartered Accountants Ireland CA Proficiency 2 course. Covering corporation tax, capital gains tax, capital acquisition tax, stamp duty and VAT on property, it develops a more complete understanding of the tax system in the Republic of Ireland, providing the student with the knowledge and skills to apply the relevant tax legislation, procedures and practices to these more complex areas of taxation. It is up to date to Finance Act 2022. Written in a clear and concise style, with extensive examples throughout and questions and solutions at the end of each chapter, Taxation 2 (RoI) provides the student with the core competencies to: apply the general principles for the administration and computation of corporation tax, capital gains tax, capital acquisition tax, stamp duty and VAT on property; identify the various income sources that are subject to these taxes, and quantify the tax liability; apply appropriate reliefs and exemptions in the computation of the tax liability; for corporation tax, understand the specific areas of close company rules, corporation tax for groups of companies, and the taxation of directors and shareholders.