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Capital Taxation for Solicitors
Anglais
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Capital Taxation for Solicitors offers succinct and practical advice to trainee solicitors, enabling them to gain a thorough understanding of the main capital taxes as they arise in general probate and conveyancing practice. In relation to probate, it provides a detailed explanation of capital acquisitions tax and discretionary trust tax, and goes on to deal with estate planning and tax-efficient administration of the estate and any trusts arising. In relation to conveyancing, it gives a thorough explanation of capital gains tax and stamp duty as they relate to conveyances of residential properties. This second edition is updated to include references to the Finance (No. 3) Act, 2011. Providing the legislative background and numerous practical examples of how the taxes are calculated, the manual will be of use not only to students on the Professional Practice Course, but also to practitioners who deal with any of these areas. Online Resource Centre Changes and developments in the area will be covered by regular updates to the Online Resource Centre.
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Anglais
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