The 2019 Edition of Tom Maguire's CGT book is now live for subscribers to our Irish Tax service. As the author notes in his preface:
'Capital gains tax has been in Ireland since 1975. It has been amended by almost every Finance Act since and indeed court decisions have elucidated and continue to clarify many of the provisions included in the code. At its core is very a simple premise that an asset which is disposed of by a taxpayer at a gain should be subject to charge. As always, theory and reality are two very different things.'
Subscribers to our Irish Tax service may access a fully digitised and interlinked copy by clicking here. Non-subscribers who wish to obtain access to this resource should click the button below to organise a free trial.