Irish Capital Gains Tax 2026

Tom Maguire ISBN13: 9781526537706 Previous Edition ISBN: 9781526533272 Published: May 2026 Publisher: Bloomsbury Professional (Ireland) Country of Publication: Ireland Format: Hardback Irish Capital Gains Tax 2026 provides in-depth analysis and interpretation of the law as it is applied to capital gains tax by the Irish and UK courts, as well as in Appeal Commissioners decisions. It includes commentary on Revenue guidance, the administration of CGT as well as the computational rules and key reliefs and allowances. Topics covered range from the tax treatment of married couples, partnerships, companies and trusts to anti-avoidance. This new edition has been updated to take account of the changes brought in by the Finance Act 2025, including changes to entrepreneur relief. Contents: 1: Introduction and definitions 2: Interpretation and Application of Tax Statute 3: Assets 4: What is a Disposal? 5: Treatment of Residents and Non-Residents 6: Married Persons and Civil Partners 7: Partnerships 8: Computational Rules 9: Reliefs and Exemptions 10: Share Dealings 11: Corporate Reorganisations 12: Debts 13: Financial Transactions 14: Trusts 15: Anti-Avoidance 16: Capital Gains Tax and Companies 17: Administration 18: Relief for Double Taxation from Capital Gains Tax Perspective 19: Transactions Permitted by The Companies Act 2014 20: Development Land