Value-Added Tax & VAT on Property, Finance Act 2016 (eBook)



The most comprehensive VAT title on the Irish market at over 1,200 pages with hundreds of worked examples.

Key Features – Value-Added Tax – 19th Edition

  • Detailed commentary on Irish and EU VAT legislation updated to Finance Act 2016
  • Analysis of the application of VAT in domestic, EU and multinational commerce
  • Commentary on VAT administration including Revenue powers and Revenue audits
  • Commentary on practical VAT management for busy practitioners
  • Appendices include: historic VAT rates, exempted activities, lists of chargeable goods and services, list of multipliers, distance selling thresholds, list of VAT number formats, reproductions of common VAT forms

Key Features – VAT on Property – 13th edition

  • VAT treatment applying to the sale of a property
  • VAT treatment applying to lettings
  • The Capital Goods Scheme
  • The transitional rules
  • VAT treatment of sales of properties by receivers, liquidators and mortgagees in possession
  • VAT treatment of transfer of business
  • The impact of EU law on Irish property transactions

View a more comprehensive overview of the material covered in this book

Authors – Value-Added Tax

Seán Brodie is a Partner with PwC specialising in VAT. 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. Before joining PwC Sean spent almost 20-years with the Revenue Commissioners.

Gabrielle Dillon is a Director of Dermot O’Brien & Associates, a firm specialising in VAT consultancy services, having previously worked in the VAT Department of BDO. She is 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.

Author – VAT on Property

Donal Kennedy, a Solicitor, is a Director with Deloitte specialising in VAT on property transactions. He has been listed by the International Tax Review 2015 and 2016 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 and widely on VAT matters for the Irish Tax Institute, The Law Society and other professional bodies.


Frank Mitchell is a barrister who practices at the Bars in Dublin and London and is a tenant in Monckton Chambers. He specialises in tax and represents taxpayers before the Courts in Ireland, the UK and Luxembourg. He is a Chartered Tax Adviser (CTA), a Council member of the Irish Tax Institute and member of the European Commission’s VAT Expert Group.