The definitive Irish tax legislation reference book. The 2016 edition of the ever popular Tax Acts has been fully updated to the latest Finance Act. The essential information and guidance is presented in a clear comprehensible style to ensure your transactions are both accurate and tax effective. This is the twenty-seventh edition of Tax Acts, which has long been established as Ireland's definitive tax legislation reference book. This edition has been updated by reference to all relevant Ministerial Commencement and other Orders and to all relevant e-Briefings, Tax Briefings and other material issued by the Revenue Commissioners since the last edition. Tax Acts 2016 is the indispensable annual reference guide for tax practitioners, accountants, solicitors, barristers, business people, financial institutions, students of law and tax and any person who deals with tax law on a regular basis.
Philip Brennan AITI, is in the VAT dept of the Revenue Commissioners
Legislation: Interpretation Act 2005; Provisional Collection of Taxes Act 1927; Waiver of Certain Tax, Interest and Penalties Act 1993; Taxes Consolidation Act 1997; Finance Act 1998; Urban Renewal Act 1998; Town Renewal Act 2000; Finance Act 2003; Finance Act 2004; Finance Act 2006; Finance Act 2010; Ministers and Secretaries (Amendment) Act 2011; Finance Act 2013; Finance Act 2015; Finance (Tax Appeals) Act 2015; Statutory Instruments: Income Tax (Purchased Life Annuities) Regulations 1959; Medical Insurance (Relief at Source) Regulations 2001; Long-Term Care Insurance (Relief at Source) Regulations 2001; Special Savings Incentive Account Regulations 2001; Mortgage Interest (Relief at Source) Regulations 2001; Income Tax (Employments) (Consolidated) Regulations 2001; Taxes (Offset of Repayments) Regulations 2002; Taxes Consolidation Act 1997 (Prescribed Research and Development Activities) Regulations 2004; Pensions (Incentive Tax Credits) Regulations 2006; Return of Payments (Banks, Building Societies, Credit Unions and Savings Banks) Regulations 2008; Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2008; Medical Insurance (Age-Related Tax Credit Relief at Source) Regulations 2009; European Communities (Mutual Assistance for the Recovery of Claims Relating to Certain Levies, Duties, Taxes and Other Measures) Regulations 2009; Mandatory Disclosure of Certain Transactions Regulations 2011; Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2011; Returns of Payments (Government Departments and Other Bodies) Regulations 2011; Taxes Consolidation Act 1997 (Section 960EA) (Payment of Tax by Credit Card) (Notification by Telephone) Regulations 2011; Return of Payments (Insurance Undertakings) Regulations 2011; Universal Social Charge Regulations 2011; Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2012; Taxes Consolidation Act 1997 (Section 960EA) (Payment of Tax by Credit Card Via Internet) Regulations 2012; Returns of Payment Transactions by Payment Settlers (Merchant Acquirers) Regulations 2012; European Union (Administrative Cooperation in the Field of Taxation) Regulations 2012; Income Tax and Corporation Tax (Relevant Contracts Tax) Regulations 2012; Mutual Assistance In Tax Matters Order 2013; Return of Values (Investment Undertakings) Regulations 2013; Financial Accounts Reporting (United States of America) Regulations 2014; Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2014; Film Regulations 2015; Income Tax and Corporation Tax (Film Withholding Tax) Regulations 2015; Returns of Certain Information by Reporting Financial Institutions Regulations 2015; Mandatory Automatic Exchange of Information in the Field of Taxation Regulations 2015; Taxes (Country-by-Country Reporting) Regulations 2015; Taxes Consolidation Act 1997 (Prescribed Form) Regulations 2015.