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Vol 23 No 5 May/June 2018

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Law and Practice of Irish Stamp Duty

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ISBN13: 9781842601570
Published: September 2007
Publisher: Irish Tax Institute
Country of Publication: Ireland
Format: Paperback
Price: £46.00

Despatched in 4 to 6 days.

Finance Act 2007 & Finance Act (No. 2) 2007. A Practical guide to stamp duty, containing:-

  • An explanation of the general principles
  • An analysis of the main heads of charge
  • A detailed analysis of the various reliefs and exemptions
  • Guidance on administrative matters in such stamping procedures as adjudications, penalties, surcharges, appeals process and valuations
Explanation of the stamp duty aspects of many different transactions, including:-
  • Residential property
  • Commercial property
  • Share acquisitions (including share buy-backs)
  • Business acquisitions
  • Distributions by companies
  • Financial and debt instruments
  • Trusts and estates
  • Agricultural property and applicable reliefs and exemptions
A Helpful wallchart with stamp duty overview is also included

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