| Publisher's Note |
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v | |
| Contents |
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vii | |
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1 | (5) |
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6 | (1) |
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6 | (1) |
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6 | (1) |
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Legacy and succession duties |
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6 | (1) |
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7 | (9) |
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7 | (2) |
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Interpretations by the courts |
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9 | (7) |
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16 | (9) |
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Application of `literal rule' |
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16 | (1) |
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Burden of proof of taxability |
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16 | (1) |
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17 | (1) |
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17 | (1) |
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18 | (1) |
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Claims for reliefs and exemptions |
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18 | (1) |
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Two claims under separate heads of charge |
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19 | (1) |
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Principal and amending Acts |
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19 | (2) |
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21 | (1) |
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Opinion of the Revenue Commissioners |
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22 | (1) |
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Mistake of law/mistake of fact |
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22 | (2) |
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Land and Conveyancing Law Reform Act 2009 |
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24 | (1) |
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Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 |
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24 | (1) |
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25 | (1) |
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25 | (1) |
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26 | (1) |
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26 | (2) |
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26 | (1) |
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26 | (1) |
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27 | (1) |
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27 | (1) |
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28 | (5) |
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28 | (1) |
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Child of the civil partner |
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28 | (1) |
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29 | (1) |
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29 | (2) |
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31 | (2) |
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33 | (1) |
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33 | (1) |
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33 | (1) |
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33 | (2) |
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35 | (1) |
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35 | (2) |
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37 | (1) |
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37 | (4) |
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41 | (11) |
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52 | (1) |
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52 | (1) |
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General power of appointment |
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52 | (1) |
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52 | (1) |
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52 | (1) |
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53 | (1) |
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53 | (2) |
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55 | (1) |
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55 | (1) |
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55 | (1) |
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55 | (1) |
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55 | (1) |
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55 | (1) |
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Further miscellaneous definitions |
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56 | (1) |
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On a death (CATCA 2003, s 3) |
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57 | (6) |
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63 | (1) |
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64 | (3) |
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67 | (4) |
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(a) Disponer resident at date of disposition |
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67 | (1) |
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(b) Successor resident at date of inheritance |
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68 | (1) |
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69 | (2) |
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Foreign-domiciled disponers/donees/successors |
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71 | (1) |
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Foreign private companies---`anti-avoidance' |
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72 | (1) |
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Date of disposition before 1 December 1999 |
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73 | (3) |
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Summary of territoriality rules |
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76 | (1) |
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77 | (1) |
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78 | (1) |
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78 | (1) |
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EU Regulation on Succession and Wills No 650/2012 effective from 7 August 2015 |
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78 | (1) |
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79 | (1) |
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79 | (13) |
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79 | (2) |
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81 | (10) |
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91 | (1) |
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Questions that may assist in determining an individual's domicile |
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91 | (1) |
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92 | (4) |
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Proper law of the disposition |
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93 | (1) |
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Proper law of movable property |
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94 | (1) |
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Proper law of immovable property |
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94 | (1) |
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95 | (1) |
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An express right to change proper law |
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96 | (1) |
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96 | (1) |
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96 | (9) |
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97 | (1) |
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97 | (2) |
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99 | (1) |
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100 | (1) |
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101 | (1) |
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101 | (1) |
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101 | (1) |
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102 | (1) |
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103 | (2) |
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Chapter 4 Gift Tax, Inheritance Tax and Property |
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105 | (9) |
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105 | (1) |
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105 | (1) |
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105 | (2) |
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107 | (1) |
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107 | (1) |
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107 | (4) |
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111 | (3) |
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Annuities received from relatives, civil partners or children of civil partners as consideration |
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114 | (1) |
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114 | (1) |
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115 | (1) |
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115 | (9) |
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115 | (3) |
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118 | (1) |
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119 | (1) |
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CAT implications of disclaimers |
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120 | (4) |
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124 | (13) |
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124 | (2) |
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Real and personal property |
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126 | (1) |
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127 | (1) |
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Lapse of testamentary dispositions |
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128 | (2) |
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Treatment of annuities under wills |
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130 | (1) |
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131 | (4) |
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Anti-avoidance and general powers of appointment |
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135 | (2) |
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137 | (1) |
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137 | (1) |
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137 | (1) |
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Liabilities, costs and expenses |
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138 | (2) |
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138 | (1) |
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139 | (1) |
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Uncorroborated liabilities |
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140 | (1) |
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140 | (20) |
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140 | (1) |
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141 | (2) |
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Consideration consisting of limited interests received from a relative, civil partner or child of a civil partner |
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143 | (1) |
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144 | (1) |
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Marriage as consideration |
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144 | (1) |
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145 | (7) |
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Deductions in respect of annuities |
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152 | (4) |
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Purchase of reversionary interests |
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156 | (2) |
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158 | (1) |
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158 | (2) |
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160 | (13) |
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Part 1 Valuation of rights of residence |
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160 | (2) |
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Rule 1 Life of one person |
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162 | (1) |
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Rule 2 Joint continuance of two lives |
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162 | (2) |
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Rule 3 Joint continuance of three or more lives |
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164 | (1) |
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Rule 4 Longer of two lives |
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164 | (1) |
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Rule 5 Longest of more than two lives |
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165 | (1) |
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Rule 6 Interest for a period certain |
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165 | (1) |
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Rule 7 Single life guaranteed for a period certain |
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166 | (1) |
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Rule 8 Interest not covered by Rules 1 to 7 |
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167 | (1) |
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167 | (1) |
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Part II Table A---Valuation of life interest |
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168 | (3) |
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Part III Table B---Valuation of interest in a capital sum for a certain period |
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171 | (2) |
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173 | (1) |
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Market value---general rules |
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173 | (7) |
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176 | (1) |
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177 | (1) |
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177 | (1) |
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177 | (1) |
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Property held in co-ownership |
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178 | (1) |
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179 | (1) |
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Shares---general valuation principles |
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180 | (2) |
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182 | (1) |
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Unquoted shares and minority holdings in private companies |
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183 | (4) |
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(a) 0 per cent to 25 per cent |
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183 | (1) |
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(b) Between 25 per cent and 50 per cent |
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184 | (1) |
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184 | (1) |
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(d) Between 50 per cent and 75 per cent |
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184 | (1) |
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(e) 75 per cent to 100 per cent |
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184 | (1) |
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Basis of valuing shares in private companies |
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184 | (3) |
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Private controlled companies (CATCA 2003, s 27) |
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187 | (13) |
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Definition of `private company' |
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189 | (2) |
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Private non-trading company |
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191 | (1) |
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191 | (4) |
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195 | (5) |
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Penalty for undervaluation |
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200 | (3) |
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201 | (1) |
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202 | (1) |
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202 | (1) |
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202 | (1) |
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203 | (1) |
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203 | (8) |
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203 | (1) |
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Free use of property/free loans |
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204 | (4) |
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208 | (2) |
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210 | (1) |
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Valuation date of an inheritance |
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211 | (12) |
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211 | (1) |
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Valuation date of inheritances---general rules |
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212 | (8) |
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220 | (1) |
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Failure to exercise a power of revocation |
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220 | (1) |
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Gift becoming an inheritance |
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221 | (1) |
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221 | (2) |
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223 | (4) |
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223 | (1) |
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Valuation date for the purposes of the one-off discretionary trust tax |
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224 | (1) |
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Date of the inheritance for the annual discretionary trust tax |
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225 | (1) |
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Valuation date for the purpose of the annual discretionary trust tax |
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226 | (1) |
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Favourite nephew/niece relief |
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227 | (4) |
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228 | (1) |
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(b) Substantially on a full-time basis |
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228 | (1) |
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229 | (1) |
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(d) Carrying on or assisting in carrying on |
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229 | (1) |
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(e) Trade, business or profession |
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229 | (1) |
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(f) Consists of property used in connection with |
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230 | (1) |
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230 | (1) |
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Surviving spouse/civil partner relief |
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231 | (1) |
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Minor child of a deceased child (grandchild) |
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232 | (1) |
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Certain marriage settlements |
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232 | (1) |
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Inheritances taken by parents |
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233 | (1) |
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Gifts and inheritances taken by foster-children |
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233 | (1) |
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Benefits received by adopted children from natural parents |
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234 | (1) |
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Sibling relief (now abolished) |
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234 | (1) |
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Relief from double aggregation |
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234 | (2) |
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Relief where multiple charges arise on the same event |
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236 | (3) |
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Allowance for capital gains tax arising on the same event |
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239 | (3) |
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Introduction and general application of the relief |
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239 | (2) |
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Requirement to hold assets gifted for two years |
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241 | (1) |
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Operation of credit where other reliefs are clawed back |
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242 | (1) |
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Transfers of land for less than full consideration |
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243 | (1) |
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Combined gifts of exempt and non-exempt assets |
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244 | (1) |
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Examples of specific situations where the credit may not be available |
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245 | (2) |
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Tax charges on gains on certain life assurance policies and investment funds |
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247 | (4) |
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Chapter 9 Agricultural Property |
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251 | (1) |
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251 | (10) |
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Agricultural land, pasture and woodland situate in the EU |
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252 | (5) |
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Crops, trees and underwood |
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257 | (1) |
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Farm buildings, farmhouses and mansion houses |
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257 | (3) |
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Farm machinery, livestock and bloodstock |
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260 | (1) |
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Single premium payment entitlement |
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261 | (1) |
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261 | (7) |
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261 | (2) |
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Interests in expectancy and discretionary trusts |
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263 | (3) |
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Domicile/residence requirement |
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266 | (1) |
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266 | (1) |
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267 | (1) |
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268 | (6) |
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268 | (1) |
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Agricultural value since 1976 |
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269 | (1) |
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270 | (4) |
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Agricultural property at date of benefit and valuation date |
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274 | (1) |
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275 | (4) |
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Conditional gift/inheritance |
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279 | (2) |
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281 | (1) |
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282 | (4) |
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Anti-Avoidance and clawback |
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286 | (1) |
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Arrangements during the administration of a trust or estate (appropriation) |
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286 | (1) |
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287 | (1) |
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Agricultural property and business property relief |
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287 | (1) |
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Agricultural property and development land |
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288 | (3) |
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Chapter 10 Business Relief |
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Introduction and overview |
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291 | (2) |
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Application of business relief |
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293 | (1) |
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294 | (1) |
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Relevant business property |
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295 | (15) |
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295 | (1) |
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Business or interest in a business (CATCA 2003, s 93(1)(a)) |
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295 | (3) |
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Unquoted shares giving beneficiary `control' (CATCA 2003, s 93(1)(c)) |
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298 | (5) |
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Greater than 25 per cent of votes (CATCA 2003, s 93(1)(b)) |
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303 | (1) |
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10 per cent of issued share capital (CATCA 2003, s 93(1)(d)) |
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304 | (2) |
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Land, building, machinery or plant |
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306 | (4) |
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310 | (1) |
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310 | (23) |
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`Wholly or mainly making or holding investments' |
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311 | (17) |
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328 | (1) |
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Exception for holding companies |
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329 | (4) |
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Minimum period of ownership |
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333 | (7) |
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Two-year and five-year minimum ownership requirements |
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333 | (3) |
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336 | (2) |
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338 | (1) |
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339 | (1) |
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Value of unincorporated businesses |
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340 | (3) |
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Exclusion of value of certain group companies (CATCA 2003, s 99) |
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343 | (2) |
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343 | (1) |
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Exclusion of group companies |
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343 | (2) |
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345 | (9) |
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Businesses falling within CATCA 2003, s 93(3) |
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345 | (1) |
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346 | (1) |
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Land, buildings, machinery and plant |
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347 | (1) |
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Assets used for personal benefit of disponer |
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348 | (2) |
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350 | (4) |
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354 | (5) |
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Withdrawal of business relief |
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359 | (7) |
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359 | (1) |
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Property ceasing to qualify as relevant business property |
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360 | (2) |
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Sale, redemption or compulsory acquisition |
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362 | (4) |
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Ten-year withdrawal period for development land |
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366 | (1) |
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Transferee under CATCA 2003, s 32(2) |
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366 | (1) |
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Small gift exemption (CATCA 2003, s 69) |
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367 | (1) |
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Charities (CATCA 2003, s 76) |
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368 | (7) |
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368 | (1) |
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369 | (2) |
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371 | (1) |
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372 | (1) |
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373 | (1) |
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373 | (1) |
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Other purposes beneficial to the community |
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374 | (1) |
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Recipient of public or charitable monies |
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375 | (1) |
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Spouses and civil partners |
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375 | (2) |
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Gifts and inheritances taken from 31 January 1990 to I December 1998 |
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376 | (1) |
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Gifts taken from 2 December 1998 to 30 November 1999 |
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376 | (1) |
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Gifts and inheritances received since 1 December 1999 |
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376 | (1) |
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Divorced spouses/void marriages/civil partners/cohabitants |
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377 | (1) |
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Divorced spouses/certain transfers between civil partners |
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377 | (1) |
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378 | (1) |
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Certain transfers by qualifying cohabitants |
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378 | (1) |
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Exemption for heritage items |
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378 | (13) |
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Objects of national, scientific, historic or artistic interest (CATCA 2003, s 77) |
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378 | (7) |
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Certain houses and gardens |
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385 | (3) |
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Heritage property of companies |
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388 | (3) |
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391 | (1) |
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Superannuation and employee benefits (CATCA 2003, s 80) |
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391 | (3) |
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Exemption for payments relating to retirement |
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391 | (1) |
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392 | (1) |
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Beneficiaries other than the employee |
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392 | (1) |
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393 | (1) |
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Foreign employees/foreign pension schemes |
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393 | (1) |
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Government securities (CATCA 2003, s 81) |
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394 | (5) |
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394 | (1) |
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Exemption prior to 14 April 1978 |
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395 | (1) |
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Exemption from 14 April 1978 |
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395 | (1) |
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396 | (1) |
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Appropriation of securities |
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397 | (1) |
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Disponer non-domiciled and non-ordinarily resident |
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397 | (1) |
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398 | (1) |
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Miscellaneous other issues |
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399 | (1) |
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Exemptions of certain receipts (CATCA 2003, s 82) |
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399 | (10) |
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399 | (1) |
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Compensation or damages for the individual |
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399 | (1) |
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Compensation for the death of another |
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400 | (1) |
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Winnings from betting and other gambling |
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401 | (1) |
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Competition `Your Country, Your Call' |
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401 | (1) |
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Personal Insolvency Act 2012 |
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401 | (1) |
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402 | (1) |
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402 | (1) |
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Support, maintenance and education |
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403 | (4) |
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Qualifying trusts for incapacitated individuals |
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407 | (1) |
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Post-death payments to minors |
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408 | (1) |
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Benefits taken by disponer from himself |
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409 | (3) |
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Certain investment entities |
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412 | (1) |
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Foreign policies of assurance |
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413 | (1) |
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Medical expenses of incapacitated persons |
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414 | (1) |
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Exemption relating to retirement benefits (approved retirement funds and personal retirement savings accounts) |
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414 | (4) |
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Approved Retirement Funds (ARFs) |
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415 | (1) |
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Following pensioner's death |
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416 | (1) |
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Following death of pensioner's spouse or civil partner |
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416 | (2) |
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Personal Retirement Savings Accounts (PRSAs) |
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418 | (1) |
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Principal private residence exemption (CATCA 2003, s 86) |
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418 | (13) |
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418 | (1) |
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418 | (1) |
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419 | (2) |
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Three-year prior residence |
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421 | (5) |
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No beneficial entitlement in other dwelling-house |
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426 | (2) |
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|
|
428 | (2) |
|
Interaction with agricultural relief |
|
|
430 | (1) |
|
Transferee under CATCA 2003, s 32(2) |
|
|
431 | (1) |
|
Free of tax benefits (CATCA 2003, s 87) |
|
|
431 | (2) |
|
Chapter 12 Computation of CAT |
|
|
|
|
|
433 | (1) |
|
28 February 1974 to 31 March 1978 |
|
|
434 | (9) |
|
|
|
434 | (2) |
|
|
|
436 | (2) |
|
|
|
438 | (5) |
|
1 April 1978 to 1 June 1982 |
|
|
443 | (1) |
|
2 June 1982 to 26 March 1984 |
|
|
443 | (4) |
|
|
|
446 | (1) |
|
26 March 1984 to 31 November 1999 |
|
|
447 | (15) |
|
|
|
448 | (13) |
|
|
|
461 | (1) |
|
Computation rules from 1 December 1999 To 6 December 2011 |
|
|
462 | (3) |
|
|
|
462 | (2) |
|
|
|
464 | (1) |
|
Computation of CAT 20 November 2008 to 7 April 2009 |
|
|
465 | (1) |
|
Computation of CAT 8 April 2009 to 1 January 2010 |
|
|
465 | (1) |
|
Computation from 1 January 2010 to 7 December 2010 |
|
|
465 | (1) |
|
|
|
466 | (1) |
|
Computation Rules from 7 December 2011 |
|
|
466 | (3) |
|
Crossing a threshold since 1 January 2011 |
|
|
467 | (2) |
|
Chapter 13 Double Taxation Relief |
|
|
|
|
|
469 | (1) |
|
|
|
470 | (27) |
|
|
|
470 | (1) |
|
|
|
471 | (10) |
|
|
|
481 | (16) |
|
|
|
497 | (4) |
|
|
|
|
|
|
501 | (1) |
|
|
|
501 | (6) |
|
Characteristics of a joint tenancy |
|
|
502 | (2) |
|
Severance of a joint tenancy |
|
|
504 | (1) |
|
Taxation of joint tenancies |
|
|
505 | (2) |
|
|
|
507 | (1) |
|
Legal presumptions applicable to joint property |
|
|
508 | (9) |
|
Presumption of a resulting trust |
|
|
508 | (1) |
|
Presumption of advancement |
|
|
509 | (1) |
|
Presumption of tenancy in common |
|
|
510 | (2) |
|
The presumption of ultimate advancement |
|
|
512 | (2) |
|
Joint purchased annuities |
|
|
514 | (1) |
|
|
|
515 | (1) |
|
Disclaimer by joint tenants |
|
|
515 | (2) |
|
Chapter 15 Partnerships and Lloyd's Underwriters |
|
|
|
|
|
517 | (3) |
|
|
|
517 | (1) |
|
|
|
517 | (1) |
|
|
|
518 | (1) |
|
Automatic right to acquire a partnership share |
|
|
519 | (1) |
|
Option to acquire a partnership share |
|
|
519 | (1) |
|
|
|
520 | (1) |
|
Taxation of Lloyd's underwriters |
|
|
520 | (7) |
|
|
|
520 | (1) |
|
|
|
521 | (1) |
|
Gift of Lloyd's assets and payment of tax |
|
|
521 | (1) |
|
Valuation of Lloyd's assets |
|
|
521 | (2) |
|
|
|
523 | (1) |
|
|
|
524 | (3) |
|
|
|
|
|
|
527 | (1) |
|
|
|
528 | (1) |
|
|
|
528 | (1) |
|
|
|
529 | (1) |
|
Powers of trustees of a trust of land |
|
|
529 | (1) |
|
|
|
530 | (1) |
|
|
|
530 | (1) |
|
|
|
531 | (1) |
|
Definition of settled property |
|
|
531 | (1) |
|
|
|
532 | (9) |
|
1 Variation of trusts under LCLRA 2009 |
|
|
533 | (2) |
|
2 Destruction of estate or interest |
|
|
535 | (1) |
|
|
|
535 | (1) |
|
4 Destruction of trust property |
|
|
536 | (1) |
|
5 Prior death of life tenant/limited owner |
|
|
536 | (1) |
|
|
|
536 | (1) |
|
|
|
536 | (5) |
|
|
|
541 | (1) |
|
Termination under the terms of the settlement |
|
|
542 | (1) |
|
Early termination of settled interests |
|
|
543 | (7) |
|
Life tenant acquiring remainder interest |
|
|
543 | (2) |
|
Remainderman acquiring prior interest |
|
|
545 | (2) |
|
|
|
547 | (1) |
|
Merger of limited interests |
|
|
547 | (2) |
|
Purchase of a reversionary interest |
|
|
549 | (1) |
|
Dealings with future interests |
|
|
550 | (5) |
|
|
|
555 | (1) |
|
|
|
555 | (2) |
|
|
|
557 | (6) |
|
Chapter 17 Discretionary Trusts |
|
|
|
|
|
563 | (1) |
|
Definition of discretionary trust |
|
|
563 | (9) |
|
|
|
563 | (1) |
|
|
|
564 | (1) |
|
Entitled in possession/interest in possession |
|
|
565 | (5) |
|
Pearson---CAT consequences |
|
|
570 | (1) |
|
Dispositive/administrative powers and `interest in possession' |
|
|
570 | (2) |
|
|
|
572 | (7) |
|
|
|
572 | (1) |
|
Taking a gift from a discretionary trust |
|
|
573 | (1) |
|
Taking an inheritance from a discretionary trust |
|
|
574 | (1) |
|
Additions to a trust fund |
|
|
575 | (2) |
|
|
|
577 | (2) |
|
Initial charge to discretionary trust tax |
|
|
579 | (11) |
|
|
|
579 | (1) |
|
Charge to six per cent discretionary trust tax (DTT) |
|
|
579 | (3) |
|
Application of certain CATCA 2003 provisions |
|
|
582 | (3) |
|
Exclusion of certain CATCA 2003 provisions |
|
|
585 | (1) |
|
|
|
586 | (2) |
|
|
|
588 | (2) |
|
Annual charge to discretionary trust tax |
|
|
590 | (5) |
|
|
|
590 | (1) |
|
|
|
591 | (1) |
|
Charge to annual one per cent levy |
|
|
591 | (1) |
|
|
|
591 | (1) |
|
Exemption where six per cent charge incurred within one year |
|
|
592 | (1) |
|
Application of certain CATCA 2003 provisions |
|
|
592 | (2) |
|
Exclusion of certain CATCA 2003 provisions |
|
|
594 | (1) |
|
|
|
594 | (1) |
|
Values agreed with the Revenue |
|
|
594 | (1) |
|
|
|
595 | (1) |
|
Absolute settlements on minors |
|
|
595 | (3) |
|
|
|
596 | (2) |
|
|
|
598 | (1) |
|
|
|
598 | (1) |
|
|
|
|
|
|
599 | (1) |
|
Part I Insurance as a form of finance |
|
|
599 | (4) |
|
|
|
599 | (1) |
|
|
|
600 | (1) |
|
|
|
600 | (1) |
|
|
|
601 | (1) |
|
Assignment of own-life policy |
|
|
601 | (1) |
|
Taxation of assigned policies |
|
|
602 | (1) |
|
|
|
602 | (1) |
|
|
|
603 | (19) |
|
Qualifying insurance policies |
|
|
603 | (9) |
|
|
|
612 | (3) |
|
Statement of Practice SP-CAT/3/90 |
|
|
615 | (1) |
|
Statement of Practice SP-CAT/2/91 (Now SP/CAT/1/04) |
|
|
616 | (1) |
|
Practical aspects of section 72 policies |
|
|
617 | (5) |
|
Exempt policies in respect of gift tax (CATCA 2003, s 73) |
|
|
622 | (12) |
|
Relevant insurance policy |
|
|
622 | (1) |
|
|
|
623 | (3) |
|
|
|
626 | (1) |
|
|
|
627 | (1) |
|
|
|
628 | (1) |
|
Mutual recognition of policies |
|
|
629 | (1) |
|
Extension of section 72 policies |
|
|
630 | (1) |
|
Statements of Practice SP-CAT/2/91 and SP-CAT1/04 |
|
|
631 | (3) |
|
|
|
634 | (17) |
|
Part II Life assurance as an asset |
|
|
634 | (1) |
|
|
|
634 | (1) |
|
Effect of delayed benefit |
|
|
635 | (2) |
|
|
|
637 | (4) |
|
|
|
641 | (5) |
|
|
|
646 | (1) |
|
Special insurance arrangements |
|
|
646 | (3) |
|
|
|
649 | (2) |
|
Chapter 19 Anti-avoidance |
|
|
|
Connected gifts (CATCA 2003, s 8) |
|
|
651 | (4) |
|
Enlargement of value (CATCA 2003, s 38) |
|
|
655 | (4) |
|
Dispositions by or to a private company (CATCA 2003, s 43) |
|
|
659 | (7) |
|
Arrangements reducing the value of company shares (CATCA 2003, s 44) |
|
|
666 | (4) |
|
|
|
666 | (1) |
|
Arrangements relating to absolute interests in shares |
|
|
667 | (2) |
|
Arrangements relating to limited interests in shares |
|
|
669 | (1) |
|
Arrangements relating to shares held in a discretionary trust |
|
|
669 | (1) |
|
Miscellaneous provisions relating to CATCA 2003, s 44 |
|
|
669 | (1) |
|
Settlement of an interest not in possession (CATCA 2003, s 34) |
|
|
670 | (1) |
|
Revocable gifts (CATCA S 39) |
|
|
671 | (1) |
|
Power reserved to the disponer |
|
|
671 | (1) |
|
Power reserved to someone other than the disponer |
|
|
672 | (1) |
|
General anti-avoidance provisions (TCA 1997, ss 811 and 811A) |
|
|
672 | (21) |
|
Transactions to avoid liability to tax (s 811) |
|
|
672 | (1) |
|
|
|
673 | (2) |
|
|
|
675 | (4) |
|
|
|
679 | (2) |
|
Disclosure of information |
|
|
681 | (1) |
|
Delegation of Revenue powers |
|
|
681 | (1) |
|
|
|
681 | (1) |
|
|
|
682 | (7) |
|
|
|
689 | (2) |
|
|
|
691 | (1) |
|
Specific versus general provisions |
|
|
691 | (1) |
|
|
|
692 | (1) |
|
|
|
693 | (3) |
|
|
|
693 | (3) |
|
Confidentiality where promoter involved (s 817E) |
|
|
696 | (1) |
|
Duty of person where promoter is outside the State (s 817F) |
|
|
697 | (1) |
|
Confidentiality where no promoter involved (s 817G) |
|
|
697 | (1) |
|
|
|
697 | (1) |
|
Standardised tax products |
|
|
697 | (1) |
|
Loss schemes for individuals |
|
|
698 | (1) |
|
Loss schemes for companies |
|
|
698 | (1) |
|
|
|
698 | (1) |
|
Income into capital schemes |
|
|
698 | (1) |
|
|
|
699 | (1) |
|
Information to be supplied |
|
|
699 | (1) |
|
|
|
700 | (1) |
|
Tax clearance certificates |
|
|
701 | (2) |
|
Chapter 20 Returns and Assessments |
|
|
|
|
|
703 | (3) |
|
|
|
703 | (1) |
|
|
|
704 | (1) |
|
Liability of certain persons in respect of non-resident beneficiaries |
|
|
704 | (2) |
|
|
|
706 | (16) |
|
|
|
706 | (1) |
|
Obligation to file a return |
|
|
707 | (1) |
|
|
|
707 | (1) |
|
Online filing requirement |
|
|
708 | (1) |
|
Thresholds for making a return |
|
|
709 | (2) |
|
|
|
711 | (1) |
|
Return of taxable benefits during specified period---CATCA 2003, s 46(12) |
|
|
711 | (1) |
|
Returns required from disponer---CATCA 2003, s 46(13), (14) and (15) |
|
|
711 | (1) |
|
Return by disponer in relation to discretionary trust |
|
|
712 | (1) |
|
Revenue requests for further information and time limits |
|
|
713 | (1) |
|
Signing/swearing of returns |
|
|
713 | (1) |
|
|
|
714 | (1) |
|
|
|
714 | (1) |
|
|
|
715 | (1) |
|
|
|
716 | (3) |
|
|
|
719 | (2) |
|
|
|
721 | (1) |
|
|
|
722 | (5) |
|
Chapter 21 Revenue Powers and Appeals |
|
|
|
Rights of the Taxpayer and Powers of Attachment |
|
|
727 | (20) |
|
|
|
727 | (1) |
|
|
|
728 | (1) |
|
|
|
728 | (6) |
|
Inspection of documents, etc |
|
|
734 | (2) |
|
Inspection of computer documents and records (TCA 1997, s 912) |
|
|
736 | (1) |
|
Power to obtain information from third parties |
|
|
736 | (4) |
|
|
|
740 | (1) |
|
Statutory Audit (TCA 1997, s 1077E) |
|
|
740 | (5) |
|
Charter of Rights and review system |
|
|
745 | (2) |
|
Collector General and Revenue sheriffs |
|
|
747 | (1) |
|
Consequences of tax evasion (corporate) |
|
|
747 | (17) |
|
|
|
748 | (1) |
|
|
|
748 | (1) |
|
|
|
748 | (1) |
|
|
|
749 | (1) |
|
|
|
750 | (1) |
|
|
|
751 | (1) |
|
|
|
751 | (1) |
|
|
|
752 | (1) |
|
|
|
752 | (1) |
|
|
|
752 | (1) |
|
|
|
752 | (1) |
|
|
|
753 | (1) |
|
Offence by relevant person |
|
|
753 | (1) |
|
|
|
754 | (1) |
|
|
|
754 | (1) |
|
|
|
754 | (1) |
|
|
|
755 | (1) |
|
Duties of a relevant person |
|
|
756 | (1) |
|
|
|
757 | (1) |
|
In the course of committing |
|
|
757 | (1) |
|
|
|
757 | (1) |
|
|
|
758 | (1) |
|
|
|
758 | (1) |
|
Establish to the relevant person's satisfaction |
|
|
759 | (1) |
|
Special provision for auditors |
|
|
759 | (1) |
|
|
|
759 | (1) |
|
|
|
760 | (1) |
|
|
|
760 | (1) |
|
|
|
760 | (1) |
|
|
|
761 | (1) |
|
|
|
761 | (1) |
|
|
|
762 | (1) |
|
|
|
762 | (1) |
|
|
|
763 | (1) |
|
|
|
764 | (12) |
|
Period for making an appeal |
|
|
765 | (1) |
|
|
|
766 | (1) |
|
Notices (CATCA 2003, s 67(6)) |
|
|
766 | (1) |
|
|
|
767 | (1) |
|
|
|
767 | (1) |
|
Production of particulars |
|
|
768 | (1) |
|
|
|
769 | (1) |
|
|
|
769 | (1) |
|
|
|
770 | (1) |
|
|
|
770 | (4) |
|
|
|
774 | (1) |
|
|
|
775 | (1) |
|
Appeals regarding value of real property |
|
|
776 | (3) |
|
Chapter 22 Payment of Tax and Interest on Tax |
|
|
|
Payment of tax and interest on tax |
|
|
779 | (4) |
|
Basic law since 14 June 2010 |
|
|
779 | (1) |
|
Basic law prior to 14 June 2010 |
|
|
780 | (1) |
|
|
|
781 | (1) |
|
Gift becoming an inheritance |
|
|
781 | (1) |
|
Clawback of reliefs---interest on overdue tax |
|
|
782 | (1) |
|
|
|
783 | (1) |
|
|
|
783 | (1) |
|
|
|
783 | (1) |
|
|
|
783 | (4) |
|
Calculation of instalments |
|
|
784 | (1) |
|
Advance payment of instalment |
|
|
785 | (1) |
|
Sale or compulsory acquisition |
|
|
785 | (1) |
|
|
|
785 | (1) |
|
Agricultural and business property |
|
|
786 | (1) |
|
Postponement, remission and compounding of tax |
|
|
787 | (2) |
|
|
|
787 | (2) |
|
Remission of interest and tax |
|
|
789 | (1) |
|
|
|
789 | (1) |
|
Utilisation of government securities |
|
|
789 | (2) |
|
|
|
791 | (1) |
|
Company purchasing its own shares |
|
|
792 | (4) |
|
Certificates of discharge |
|
|
796 | (1) |
|
Payment of tax by donation of heritage items |
|
|
796 | (7) |
|
|
|
796 | (1) |
|
|
|
797 | (1) |
|
|
|
798 | (1) |
|
|
|
799 | (1) |
|
|
|
800 | (1) |
|
Payment of tax by donation of a building or garden to the Irish heritage trust or Commissioners of Public Works in Ireland |
|
|
801 | (2) |
|
|
|
|
Court to provide for tax (CATCA 2003, s 110) |
|
|
803 | (1) |
|
Liability to tax in respect of certain sales and mortgages (CATCA 2003, s 111) |
|
|
803 | (2) |
|
CAT and death duties (CATCA 2003, s 112) |
|
|
805 | (1) |
|
Tax in relation to certain legislation (CATCA 2003, s 113) |
|
|
806 | (2) |
|
CAT as a charge on registered land |
|
|
808 | (1) |
|
Extension of gift tax and inheritance tax to certain acts (CATCA 2003, s 115) |
|
|
808 | (1) |
|
Provisional Collection of Taxes Act 1927 |
|
|
808 | (1) |
|
Inland Revenue Regulation Act 1890 |
|
|
808 | (1) |
|
Delivery, service and evidence of notice and forms (CATCA 2003, s 114) |
|
|
809 | (1) |
|
Regulations (CATCA 2003, s 116) |
|
|
809 | (1) |
|
Care and management (CATCA 2003, s 117) |
|
|
809 | (1) |
|
Tax as a charge on property---law from 3 April 2010 |
|
|
809 | (4) |
|
|
|
|
|
|
813 | (20) |
|
Appendix B Agricultural Relief prior to 22 January 1997 |
|
|
833 | (10) |
|
Appendix C Statement of Practice SP-CAT1-04 |
|
|
843 | (86) |
|
|
|
851 | (44) |
|
|
|
895 | (20) |
|
|
|
915 | (14) |
| Index |
|
929 | |
