The Taxation of Gifts and Inheritances, Finance Act 2024 (eBook)
€54.00
Information on eBook Format:
Authors
Key Features
The Taxation of Gifts and Inheritances is an expert commentary analysing CAT legislation in a very practical way for all Chartered Tax Advisers (CTA), accountants, solicitors, or anyone dealing with this complex area of tax.
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
Julia Considine is a Director in the Private Clients team in Deloitte. Julia has a great deal of experience advising individuals and their families in relation to tax and succession planning to mitigate overall taxation exposure on the transfer of wealth to the next generation and to design and implement a comprehensive succession plan tailored to meet the client’s specific requests. Julia also has considerable experience advising on wills, trusts, estates and family business re-organisations. Julia is a practicing solicitor with the Law Society of Ireland, a Chartered Tax Adviser (CTA) and a member of the Society of Trust and Estate Practitioners (STEP).
Joanne Whelan is a Senior Tax Partner at Deloitte. She has lead the Private Client Team for over 20 years 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 Trust and Estate Practitioners. Joanne has been recognised by International Tax Review for 10 consecutive years as one of the leading female tax advisers in Ireland and Highly Regarded Tax Practitioner.