Value-Added Tax & VAT on Property, Finance (No. 2) Act 2023

Authors

Key Features – Value-Added Tax – 20th Edition

Value-Added Tax has been fully updated for Finance (No. 2) Act 2023. It contains a detailed analysis of the critical areas of VAT and their application to business, as well as commentary on Irish VAT law as set out in the VAT Consolidation Act 2010.

This edition includes:

• Detailed commentary on Irish and EU VAT legislation and case law;
• Analysis of the application of VAT in domestic, EU and multinational commerce;
• Commentary on VAT administration including Revenue powers; and
• Practical VAT management

Key Features – VAT on Property – 14th edition

VAT on Property looks in detail at the VAT on property rules and how they apply in practice.

This edition examines:

• The VAT treatment applying to the sale of a property;
• The VAT treatment applying to lettings;
• The Capital Goods Scheme;
• The transitional rules from the old regime;
• VAT treatment of sales of properties by receivers, liquidators and mortgagees in possession; and
• VAT treatment of transfer of business

More on the Authors – Value-Added Tax

Seán Brodie has been specialising in VAT for over 40 years. Seán spent almost 20 years with the Revenue Commissioners before joining PwC Ireland. He has lectured extensively on VAT for both the Irish Tax Institute and the Law Society of Ireland and has presented widely on various aspects of VAT.

Gabrielle Dillon is a Director with PwC Ireland and a Chartered Tax Adviser (CTA). Gabrielle is the author of VAT Cases & VAT News in the Irish Tax Review and has published various articles on VAT issues. She is a member of the Irish Tax Review Editorial Board and she has lectured frequently in VAT for the Irish Tax Institute.

More on the Author – VAT on Property

Donal Kennedy, a Solicitor, is a Director with Deloitte Ireland LLP specialising in VAT on property transactions. He has been listed by the International Tax Review from 2015 to 2024 as one of Ireland’s indirect tax leaders. He is a member of the Law Society Taxation Committee and represents The Law Society on Indirect Tax TALC. He has worked in indirect taxes in both Ireland and Australia and has presented widely on VAT matters for the Irish Tax Institute, The Law Society and other professional bodies.