This book endeavours to provide a complete analysis of the principles and practice of income tax in the Republic of Ireland. The system and rules contained in the Tax Acts are complex and often cause difficulty of interpretation, even for those very familiar with them. With this in mind they have been laid out clearly as possible, using straightforward language.

For some of the most important sections of the book the explanation of a technical point is an example is followed by placing the point in the context of a scenario or narrative. A great effort has been made to take on the more difficult and complex issues and to provide solutions. This new edition has been based on Finance Act 2018. Key title on BPrO's Irish Tax service.

Table Of Contents

• Division 1 General Background
• Division 2 Assessment and Collection of Tax
• Division 3 Taxation of Individuals
• Division 4 Trades and Professions: Basis of Assessment
• Division 5 Trades and Professions: Calculation of Profits
• Division 6 Capital Allowances
• Division 7 Farming and Other Income from Land
• Division 8 Schedule D: Cases III and IV: Income from Patents; Investment Products
• Division 9 Schedule F: Distributions from Companies
• Division 10 Schedule E: Income from Offices and Employments
• Division 11 PAYE, PRSI and Profit Sharing Schemes
• Division 12 Immovable Property
• Division 13 Foreign Aspects
• Division 14 Double Taxation Relief
• Division 15 Estates and Settlement
• Division 16 Retirement Plans
• Division 17 Anti-Avoidance
• Division 18 Exemptions and Reliefs