Law of Capital Acquisitions Tax, Stamp Duty and LPT, Finance (No. 2) Act 2023

Legislation Bundle

Legislation Bundle: Direct Tax Acts; Law of VAT; Law of CAT, Stamp Duty & LPT available here.

Editors

Key Features

Part 1: Capital Acquisitions Tax
CAT Consolidation Act 2003, updated to Finance (No. 2) Act 2023
Relevant extracts from Taxes Consolidation Act 1997 updated to Finance Act 2017
Relevant Acts, Rules, Regulations and Orders including extracts from Succession Act 1965
Other relevant legislation including Succession Act 1965 and Interpretation Act 2005

Part 2: Stamp Duties
Stamp Duties Consolidation Act 1999 updated to Finance Act 2022
Related Irish legislation including the Provisional Collection of Taxes Act 1927, the Interpretation Act 2005, Waiver of Certain Tax, Interest and Penalties Act 1993 and relevant extracts from Finance Acts since 2000
Related Irish and EU legislation and guidance

Part 3: Local Property Tax
Revenue administrative consolidation of the Finance (Local Property Tax) Act 2012, updated to include the Finance (Local Property Tax)(Amendment) Act 2015.

More on the Editors

Aileen Keogan Solicitor CTA STEP is the founder of Keogan Law & Tax (www.klt.ie), a boutique private client legal and taxation firm. Her practice focuses on Irish succession planning both international and domestic, advising on estates, trusts and capital tax matters, in particular as consultant to solicitors and accountants and other tax advisers. Aileen has published widely, including The Law & Taxation of Trusts (Keogan, Mee and Wylie, Tottels 2007). She is a member of the Law Society’s Probate, Administration and Trusts Committee and their representative at TALC Capital Taxes and she is a member of the STEP Ireland and Europe committees.

Emmet Scully [LLB 1991] is a Partner at LK Shields Solicitors LLP since 1998, specialising in mergers and acquisitions, corporate finance, private equity and restructurings. Emmet is co-author of the Institute’s publication The Law and Practice of Irish Stamp Duty.