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Maguire T: Irish Capital Gains Tax 2023

Irish Capital Gains Tax 2023

Ordinary Saints

'Devastating' Anne Enright'Beautiful' Louise Nealon'Magnificent' Aingeala Flannery'Masterful' Kathleen MacMahonJean Kennedy is a gentle, perceptive girl growing up in a very strange world: suburban Dublin in the 1970s and '80s. In the company of her mother, her Aunty Ida, and her little brother Baby John F., Jean experiences love and joy. But home is not a safe place, and Jean is unequal and unprotected. When she speaks just one small part of the truth, she must quickly learn to navigate the dangers and possibilities of a world she scarcely understands. Jean's hypnotic, unsparing and ultimately hopeful voice captures the dreams and terrors of girlhood in a brutally hypocritical world, and offers glimpses of a better life. Through it all, Jean's voice pulsates with insight and passion. Girl in the Making is a deeply moving, propulsive coming-of-age story from a major new talent.

‘Devastating’ Anne Enright ‘Beautiful’ Louise Nealon 'Magnificent' Aingeala Flannery 'Masterful' Kathleen MacMahon Jean Kennedy is a gentle, perceptive girl growing up in a very strange world: suburban Dublin in the 1970s and '80s. In the company of her mother, her Aunty Ida, and her little brother Baby John F., Jean experiences love and joy. But home is not a safe place, and Jean is unequal and unprotected. When she speaks just one small part of the truth, she must quickly learn to navigate the dangers and possibilities of a world she scarcely understands. Jean’s hypnotic, unsparing and ultimately hopeful voice captures the dreams and terrors of girlhood in a brutally hypocritical world, and offers glimpses of a better life. Through it all, Jean’s voice pulsates with insight and passion. Girl in the Making is a deeply moving, propulsive coming-of-age story from a major new talent.

Girl in the Making

SUNY Press Open Access

SUNY series, Studies in the Long Nineteenth Century

Acoustical Science and Musical Erotics in Victorian Literature

Sounding Bodies

Discovery Law

An arresting, unmissable debut Irish novel shortlisted for the Women's Prize Discoveries award

An extraordinarily moving and expansive debut novel that follows three generations of women from New York to rural Ireland and back again It is late September in 2001 and the walls of New York are papered over with photos of the missing. Cora Brady's father is there, the poster she made taped to columns and bridges. Her mother died long ago and now, orphaned on the cusp of adulthood, Cora is adrift and alone. Soon, a letter will arrive with the offer of a new life: far out on the ragged edge of Ireland, in the town where her parents were young, an estranged aunt can provide a home and fulfil a long-forgotten promise. There the story of Cora's family is hidden, and in her presence will begin to unspool... An essential, immersive debut from an astonishing new voice, Confessions traces the arc of three generations of women as they experience in their own time the irresistible gravity of the past: its love and tragedy, its mystery and redemption, and, in all things intended and accidental, the beauty and terrible shade of the things we do. 'A remarkable debut. A complex and compulsive read that unravels the intricate twists and revelations among three generations of women with elegance and urgency.' Miranda Cowley Heller, bestselling author of THE PAPER PALACE 'Beautiful, captivating and urgent... I truly could not put it down. I haven't come across as honest, truthful, compelling, and gripping a writer for decades. The work of a debut novelist that feels like the work of a seasoned and highly accomplished author' Anna Fitzgerald, author of GIRL IN THE MAKING

An extraordinarily moving and expansive debut novel that follows three generations of women from New York to rural Ireland and back again It is late September in 2001 and the walls of New York are papered over with photos of the missing. Cora Brady’s father is there, the poster she made taped to columns and bridges. Her mother died long ago and now, orphaned on the cusp of adulthood, Cora is adrift and alone. Soon, a letter will arrive with the offer of a new life: far out on the ragged edge of Ireland, in the town where her parents were young, an estranged aunt can provide a home and fulfil a long-forgotten promise. There the story of her family is hidden, and in her presence will begin to unspool… An essential, immersive debut from an astonishing new voice, Confessions traces the arc of three generations of women as they experience in their own time the irresistible gravity of the past: its love and tragedy, its mystery and redemption, and, in all things intended and accidental, the beauty and terrible shade of the things we do. ‘Beautiful, captivating and urgent... Confessions accomplishes something that is quite extraordinary by bringing the old Ireland into conversation with the new through a set of unforgettable characters, each one as fascinating and compelling as the next. There before me I found unfolding the Ireland that is a place where one could feel a sense of belonging and home, yet with it the Ireland that was capable of cruelty towards its girls and women that has left many of us who carry memories of those times still looking for home... Brilliantly conceived and magnificently executed, I truly could not put it down. I haven’t come across as honest, truthful, compelling, and gripping a writer for decades. The work of a debut novelist that feels like the work of a seasoned and highly accomplished author’ Anna Fitzgerald, author of GIRL IN THE MAKING

Confessions

Methuen Drama Play Collections

"Sonya Kelly's rapier wit and intelligent awareness of the human condition, allied to consummate stagecraft skills, have made for what will probably be claimed in a few years' time as one of the hits of the decade" (Sunday Independent) Sonya Kelly's Druid Plays is a tour-de-force that transcends the boundaries of traditional storytelling, offering a captivating journey through the rich tapestry of the human experience. This anthology, a remarkable compilation of Kelly's insightful and witty plays, showcases her distinct voice and unparalleled talent as a playwright. Furniture (2018): in an age of rampant consumerism, is it easier to purchase symbols of identity rather than cultivate our own? Furniture is a humorous, insightful, touching and often philosophical look at who we are and how we'd like to be perceived. Once Upon a Bridge (2021): A tale for a modern age. Early one morning on Putney Bridge, three strangers' lives collided for one fleeting second. Inspired by real events, Once Upon a Bridge weaves a tale about human triumph and frailty, about the power of destiny and chance, and why sometimes we choose to hate, and other times we choose to dance. The Last Return (2022): Once upon a dreary night, five desperate strangers wait in line for a last minute ticket to the final performance of Oppenheimer's sold out smash hit. All they have to do is cross their fingers, be patient and wait their turn. But with more people waiting than tickets available, this is no time for patience, this is time for war. Who will triumph? Who will fail? And who will receive... The Last Return? All three plays were commissioned by Ireland's Druid Theatre and have premiered on stages and in digital productions around the world winning Fringe First Awards, multiple Irish Times Theatre Awards and a finalist for the Susan Smith Blackburn Prize. Featuring a new introduction, these plays are published together for the first time in one compelling collection.

"Sonya Kelly’s rapier wit and intelligent awareness of the human condition, allied to consummate stagecraft skills, have made for what will probably be claimed in a few years’ time as one of the hits of the decade" (Sunday Independent) 
 
 Sonya Kelly's Druid Plays is a tour-de-force that transcends the boundaries of traditional storytelling, offering a captivating journey through the rich tapestry of the human experience. This anthology, a remarkable compilation of Kelly's insightful and witty plays, showcases her distinct voice and unparalleled talent as a playwright.
 
 Furniture (2018): in an age of rampant consumerism, is it easier to purchase symbols of identity rather than cultivate our own? Furniture is a humorous, insightful, touching and often philosophical look at who we are and how we'd like to be perceived.
 
 Once Upon a Bridge (2021): A tale for a modern age. Early one morning on Putney Bridge, three strangers’ lives collided for one fleeting second. Inspired by real events, Once Upon a Bridge weaves a tale about human triumph and frailty, about the power of destiny and chance, and why sometimes we choose to hate, and other times we choose to dance.
 
 The Last Return (2022): Once upon a dreary night, five desperate strangers wait in line for a last minute ticket to the final performance of Oppenheimer's sold out smash hit. All they have to do is cross their fingers, be patient and wait their turn. But with more people waiting than tickets available, this is no time for patience, this is time for war. Who will triumph? Who will fail? And who will receive… The Last Return?
 
 All three plays were commissioned by Ireland's Druid Theatre and have premiered on stages and in digital productions around the world winning Fringe First Awards, multiple Irish Times Theatre Awards and a finalist for the Susan Smith Blackburn Prize. Featuring a new introduction, these plays are published together for the first time in one compelling collection.

Sonya Kelly’s Druid Plays

Law and Technology

Legal Costs and Legal Costs Adjudication

The Law of Expert Evidence in Ireland

Taxation of Company Reorganisations is one of the leading commentaries in the UK on dealing with all aspects of reorganising of restructuring a company.

Readers will benefit from the practical expertise of the authors, led by Pete Miller of Jerroms Miller and George Hardy and Fehzaan Ismail both of Ernst and Young, gained in the course of over 50 years of practical experience dealing with corporate tax transactions for clients all sizes.

The book contains expert guidance on a variety of topics, from the reduction of capital rules, and interaction with substantial shareholding exemption, to qualifying corporate bonds (QCBs), reconstruction reliefs, and UK and cross-border mergers. The commentary includes analysis of key cases and is supported by a series of easy to follow diagrams and flowcharts to support key points. 

The new edition brings the commentary up to date with recent Finance Acts including new provisions relating to share exchanges involving non-UK incorporated close companies introduced in Finance (No. 2) Act 2023; and relevant new guidance from HMRC including the unallowable purpose rules. 

A number of important new cases are also discussed, including the following:

 - Euromoney Institutional Investor PLC (FT): Anti-avoidance on exchange of shares
 - Gallaher (various including UT and CJEU): intra-group transactions and EU law
 - Kavanagh (FT): Holding shares on trust 
 - Blackrock (UTT): deductability of interest on a intra-group loan
 - Oxford Instruments (FTT), and Kwik Fit Group Ltd (UT): unallowable purpose test
 - Altrad Services (UT): disclosed avoidance scheme
 - M Group Holdings (FTT): substantial shareholding exemptions

This title is included in both the Gold and Platinum Online Tax Services.

Taxation of Company Reorganisations is one of the leading commentaries in the UK on dealing with all aspects of reorganising of restructuring a company.

Readers will benefit from the practical expertise of the authors, led by Pete Miller of Jerroms Miller and George Hardy and Fehzaan Ismail both of Ernst and Young, gained in the course of over 50 years of practical experience dealing with corporate tax transactions for clients all sizes.

The book contains expert guidance on a variety of topics, from the reduction of capital rules, and interaction with substantial shareholding exemption, to qualifying corporate bonds (QCBs), reconstruction reliefs, and UK and cross-border mergers. The commentary includes analysis of key cases and is supported by a series of easy to follow diagrams and flowcharts to support key points. 

The new edition brings the commentary up to date with recent Finance Acts including new provisions relating to share exchanges involving non-UK incorporated close companies introduced in Finance (No. 2) Act 2023; and relevant new guidance from HMRC including the unallowable purpose rules. 

A number of important new cases are also discussed, including the following:

 - Euromoney Institutional Investor PLC (FT): Anti-avoidance on exchange of shares
 - Gallaher (various including UT and CJEU): intra-group transactions and EU law
 - Kavanagh (FT): Holding shares on trust 
 - Blackrock (UTT): deductability of interest on a intra-group loan
 - Oxford Instruments (FTT), and Kwik Fit Group Ltd (UT): unallowable purpose test
 - Altrad Services (UT): disclosed avoidance scheme
 - M Group Holdings (FTT): substantial shareholding exemptions

This title is included in both the Gold and Platinum Online Tax Services.

Taxation of Company Reorganisations

'A richly told tale of tangled loyalties. French ratchets up the tension in increments . . . By the end, these characters have taken on such solidity that, long after finishing it, I often catch myself wondering how they're doing - a testament to the author's mastery of her craft' GUARDIANReturn to the dark underbelly of Ardnakelty in the thrilling new sequel to The Searcher. -----It's a blazing summer when two men arrive in the village. They're coming for gold. What they bring is trouble. Two years have passed since retired Police Detective Cal Hooper moved from Chicago to the West of Ireland looking for peace. He's found it, more or less - in his relationship with local woman Lena, and the bond he's formed with half-wild teenager Trey. So when two men turn up with a money-making scheme to find gold in the townland, Cal gets ready to do whatever it takes to protect Trey. Because one of the men is no stranger: he's Trey's father. But Trey doesn't want protecting. What she wants is revenge. Crackling with tension and slow-burn suspense, The Hunter explores what we'll do for our loved ones, what we'll do for revenge, and what we sacrifice when the two collide, from the Sunday Times and New York Times bestseller Tana French. ---Nobody writes tension like Tana French:'Terrific - terrifying, amazing' STEPHEN KING'One of the greats of contemporary crime fiction' IAN RANKIN'The most important crime novelist to emerge in the last ten years' WASHINGTON POST'A truly great writer' GILLIAN FLYNN'Among the first rank of great literary novelists' OBSERVER'A masterful, beautiful mystery...' CHRIS WHITAKER'Crime fiction's biggest contemporary star' GUARDIAN'Completely, indescribably magnificent' MARIAN KEYES'Lyrical, suspenseful, unpredictable' HARLAN COBEN'Comes closer to perfection than anything I've read in the last decade' SARAH HILARY'A spectacularly talented writer' LOUISE O'NEILL

The Hunter

Irish Capital Gains Tax 2023

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