Capital Acquisitions Tax

This major in-depth work discusses and fully analyses the practical implications of this complex tax, featuring detailed worked examples and extensive case law references throughout. The interaction of capital acquisitions tax with the other taxes is explained and many grey areas are discussed. This second edition has been completely rewritten, updated and revised and is an essential reference manual for anyone advising on capital acquisitions tax. All the relevant Revenue statements of practice, regulations and Revenue forms are also included.