Irish Tax Reports 2012: Cases, Cumulative Tables and Index (1922-2012)
By: Kelley Smith (author), Kelley Smith (series_editor)Paperback
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Irish Tax Reports is the only comprehensive set of reports of Irish tax cases ever published. Edited by barrister Kelley Smith, this unique set brings together all tax cases in Ireland since the foundation of the state. Many previously unreported judgments are included, as are many of the cases stated. Each spring, all new cases from the previous year are published in a bound paperback volume along with new Cumulative Tables and an index. These annual volumes are merged and republished in hardback form, every four to five years, allowing users to maintain and expand their hardback sets. Volumes may also be purchased separately.
Kelley Smith BCL, LLM, AITI, BL is a practising barrister specialising in tax and commercial work. She was formerly a tax manager with PricewaterhouseCoopers. Kelley has spoken and lectured on tax-related and general commercial topics.
1. Contents 2012: This outlines cases and determinations contained in the 2012 Volume; 2. Contents 1922-2012: This is a chronological list of all the cases reported, which also shows key words relating to each case and references indicating where the case was previously reported; 3. Cases 2012: These are all the relevant cases since the 2011 publication; 4. Cases reported: This is an alphabetical list of the cases reported; 5. Cases considered: This is an alphabetical list of the cases referred to in judgments or cases cited in the cases reported in full; 6. Statutes considered: This table lists, in alphabetical and numerical sequence, the statutory provisions considered by the courts; 7. Destination table (Taxes Consolidation Act 1997): This table enables the reader to trace the present location of legislation between 1967 and 1997; 8. Index.
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- ID: 9781847669957
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