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Taxation 2 (NI) 2024–2025
is the taxation textbook for students on the Chartered Accountants Ireland CA
Proficiency 2 course. Building on the taxation principles covered at CA
Proficiency 1, Taxation 2 (NI) develops a more complete understanding
of the tax system in Northern Ireland. More complex matters of income tax,
corporation tax, capital gains tax and VAT are covered, with inheritance
tax and stamp taxes comprehensivelt introduced, providing the student with
the knowledge and skills to apply the relevant tax legislation, procedures and
practices to a broader range of issues. It is up to date to Finance (No.
2) Act 2024.
Written in a clear and concise style with extensive examples throughout
and questions and solutions at the end of each chapter, Taxation 2
(NI) addresses the core competencies of:
- the concepts of residence, domicile and deemed domicile and the associated tax treatment
for individuals and companies in respect of income tax, corporation tax
and CGT;
- the income tax implications of termination payments, retirement lump sum payments and employment
incentive schemes;
- for corporation tax, close company rules, groups of
companies and the taxation of directors and shareholders;
- the appropriate reliefs and exemptions for CGT;
- the general principles for the administration and computation, including
reliefs and exemptions, of inheritance tax and stamp taxes;
- the VAT treatment of partially exempt supplies, cross-border transactions,
te sale of land and property, the transfer of a business and VAT for groups of
companies;
- HM Revenue & Custom's powers of enquiry, its assessments and
compliance checks, the penalty regime and the tax appeals process.
For further information, contact publishing@charteredaccountants.ie or telephone on (+353) 01 637 7204
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