Finance Act 2019 – The Professional’s Guide



Finance Act 2019- The Professional's Guide


Finance Act 2019 - The Professional's Guide (eBook)


Authors & Editor

Key Features

Ensure your and your practice are up-to-speed with expert commentary on Finance Act 2019.

This title provides detailed section-by-section commentary on the Act including:
• Personal tax and Corporate tax changes including: EII, KEEP and BIK rules
• Amendments to Section 110s, REITs and Irish Real Estate Funds
• Modernisation of Ireland’s Transfer Pricing Legislation
• Enhancements to the R&D Tax Credit Regime
• New Anti-Hybrid Legislation
• Introduction of New DAC6 EU Mandatory Disclosure Regime

The unique expert commentary includes:
• Background to provisions
• Effective dates for new provisions
• Transitional arrangements where relevant
• Worked examples

*Published in association with ACCA Ireland and CPA Ireland. Attendees at the Finance Bill Tour that took place in November/December 2019 receive a complimentary copy of this book.

More on the Authors

Sarah Meredith is a Chartered Tax Adviser (CTA) and a Tax Director with Grant Thornton. She advises corporate clients on international tax structuring, reorganisations and M&A deals whilst also providing tax advice on the Irish tax regime. She sits on the R&D discussion group with Revenue, industry representatives and other practitioners and is a Council Member of the Irish Tax Institute.

Paul Nestor is a Tax Partner with BDO in Limerick. Paul has extensive experience advising on a broad range of taxation matters over a twenty-year period including corporate restructuring, passing on a family business and advising high net worth private clients. He is a Chartered Tax Adviser (CTA) and Fellow of Chartered Accountants Ireland and has lectured extensively for the Irish Tax Institute and given seminars on their behalf to industry bodies and the Department of Finance.

Petrina Smyth, Associate Partner, EY, authored the commentary on hybrid mismatch legislation included in this edition.

More on the Editor

Denis Herlihy is Managing Partner at BDO, Limerick. He is a former Council Member of the Irish Tax Institute and an FITI Chartered Tax Adviser (CTA). Denis holds an MComm Degree from UCC, a Diploma in Arbitration Law from UCD and Professional Diploma in Corporate Governance from UCD.