The Taxation of Gifts and Inheritances, Finance Act 2019

Authors

This unique and practical companion to the taxation of gifts and inheritances is structured as follows:

Part 1 – Detailed analysis of CAT, exemptions, reliefs, discretionary trust tax, valuations, probate and double taxation/international issues

Part 2 – Administration of CAT including self-assessment, ROS, Revenue audits and powers

Part 3 – Real-life examples covering complex tax and legal issues which need to be considered by advisers in estate planning matters

More on the Authors

Joanne Whelan is a Tax Partner at Deloitte. She is Head of the Private Client Team and has extensive experience in advising clients on the legal and taxation implications arising on the transfer of wealth. She also advises on the tax efficient structuring of wills and trusts. Joanne is a practising solicitor, a Chartered Tax Adviser (CTA) and a member of the Irish branch of the Society of Trusts and Estate Practitioners. Joanne has been recognised by International Tax Review for five consecutive years as one of the leading female tax advisers in Ireland.

Ann Williams is a taxation consultant and is in private practice. She was formerly a director of KPMG’s Private Client Services practice. She has many years’ experience in estate tax planning, as well as in advising family companies and individuals on the tax issues surrounding the management and preservation of assets. Ann is co-author of the Irish Tax Institute’s publication Trust and Succession Law.

The eBook version will be available for purchase in March 2020.