Practical Income Tax – The Professional’s Guide, Finance Act 2024 (eBook)
€57.00
Information on eBook Format:
Authors & Editor
Key Features
Practical Income Tax — The Professional’s Guide is an essential guide for Chartered Tax Advisers (CTA) and other professionals navigating personal tax compliance. At over 600 pages, the book is full of over 300 examples with an emphasis on “Practical Points to Note” throughout the text.
Contents
- Basis of Assessment
- The Charge to Income Tax
- Taxation of Income from Trade, Professions or Vocations
- Capital Allowances
- Taxation of Investment Income and Foreign Source Profits
- Taxation of Rental Income and Capital Allowances
- Income from Employments, Offices (including Directorships), and Pensions
- Exempt Income
- Annual Payments, Charges and Interest Paid
- Claim for Tax Credits, Allowances, Reliefs and Health Expenses
- Self Assessment
Authors
Lisa Cantillon is a Director at KTA Tax and its CEO. She has specialised in the area of private client tax advice since qualifying as a Chartered Tax Adviser (CTA). Lisa has an extensive background in advising high net worth individuals on various matters. Her particular expertise lies in the expatriate area, where she provides advice on residence and domicile, estate planning, and the remittance basis of taxation in Ireland. This includes developing pre-residence strategies, addressing tax issues associated with international pension and social security issues, and advising trustees of offshore structures on Irish tax matters. She also assists individuals moving to Ireland with various pre-retirement and post-retirement, foreign pension structures. Her other main area of expertise is the taxation of severance payments and other employment related tax issues. Lisa has a long-standing relationship with the Irish Tax Institute and has lectured for the Irish Tax Institute for a number of years and continues to lecture on a regular basis. Lisa has been a guest lecturer for various financial advisory organisations in respect of various private client tax matters. Lisa has sat on the Education Committee for the Irish Tax Institute for several years.
Paul Nestor is a Tax Partner at BDO Limerick. Paul has over 20 years of advisory experience on and expert knowledge of income, capital and corporate tax matters. He has acted on behalf of government agencies, public and private companies and high net worth individuals. He has significant experience in advising on the tax consequences of the transfer of family assets as part of a succession process and advising on employment-related matters. Paul is an FITI Chartered Tax Adviser (CTA) and has lectured extensively for the Irish Tax Institute.
Editor
Mary Gara is a tax partner with Gara Ryan, and has over 20 years’ tax experience advising owner-managed businesses and private individuals. Mary has advised many privately-owned family companies and their owners in relation to business and personal taxation issues, including corporate structuring, property transactions, employment taxes and inward/outward investment. She also advises in relation to the tax-efficient structuring of retirement and business succession planning. Mary is a Chartered Tax Adviser (CTA) and has lectured and written for the Irish Tax Institute and other industry representative bodies.