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Maguire Tom: Irish Capital Gains Tax
2024

Irish Capital Gains Tax 2024

Classical Diaspora

This open-access volume explores the reception of Graeco-Romano culture from Ireland's earliest medieval scholars such as Columbanus and John Scottus Eriugena to later writers including James Joyce, Seamus Heaney and Colm Tóibín. Migrations and classical antiquity have played a key interconnected role for successive centuries in the experiences of the Irish diaspora, in the articulations of those experiences, as well as in the influences of Irish classicism abroad. Throughout subsequent centuries ancient Greece and Rome were repeatedly evoked in literature, art, and historiographies associated with migrations as vehicles for the expression of varied political and cultural positions. The chapters in this collection explore how the early Irish peregrini left their mark on continental scholarship; how the model of ancient Rome was coopted for political purposes; the ways in which Protestant writers adopted the notion of ancient Romanitas as a key to the British imperial project; and, finally, how the Catholics perceived ancient Rome as being subsumed into the universalism of the Roman Catholic Church. As such, this collection, the first of its kind, seeks to create a holistic overview of the distinctive cultural classical in Irish culture throughout the ages. What we learn is how deep articulations of migration through classical media have penetrated Ireland's diasporic culture. The ebook editions of this book are available open access under a CC BY-NC-ND 4.0 licence on bloomsburycollections.com. Open access was funded by the European Research Council.

Irish Migrations and Classical Antiquity

This publication provides clear and authoritative guidance on the tax issues surrounding crypto-assets in the United Kingdom. Crypto-assets are a type of digital asset. The most common examples are Bitcoin and Ethereum. HMRC do not consider crypto-assets to be money or that buying or selling crypto-assets is gambling. This means that, in HMRC's view, profits or gains from buying and selling crypto-assets are taxable. The authors are Dion Seymour and Zoe Wyatt. Dion is the Crypto and Digital Assets Technical Director at Andersen. He was formerly the crypto-asset policy and product owner at HMRC. As well as advisory work in this area, he also speaks regularly on this subject. His co-author is Zoe Wyatt, Partner and Head of Crypto and Digital Assets, also at Andersen. This is an evolving area in the UK and globally. It can be challenging for advisors dealing with business and individual clients to keep up with the pace of technical developments and the tax implications. The book will help readers understand HMRC's view by providing clear and practical guidance on the technology (including clear definitions of the technical terms), and the tax impact, including relevant case law. The commentary will be enhanced by the inclusion of worked examples and illustrative flowcharts and diagrams. The book will also outline the compliance requirements including self assessment returns and penalties. The OECD regime will also be covered. This book will be an authoritative and valuable tool for any advisors looking ion to this area for the first time.

This publication provides clear and authoritative guidance on the tax issues surrounding crypto-assets in the United Kingdom. Crypto-assets are a type of digital asset. The most common examples are Bitcoin and Ethereum. HMRC  do not consider crypto-assets to be money or that buying or selling crypto-assets is gambling. This means that, in HMRC's view, profits or gains from buying and selling crypto-assets are taxable.

The authors are Dion Seymour and Zoe Wyatt. Dion is the Crypto and Digital Assets Technical Director at Andersen. He was formerly the crypto-asset policy and product owner at HMRC. As well as advisory work in this area, he also speaks regularly on this subject. His co-author is Zoe Wyatt, Partner and Head of Crypto and Digital Assets, also at Andersen.

This is an evolving area in the UK and globally. It can be challenging for advisors dealing with business and individual clients to keep up with the pace of technical developments and the tax implications.  The book will help readers understand HMRC's view by providing clear and practical guidance on  the technology (including clear definitions of the technical terms), and the tax impact, including relevant case law. The commentary will be enhanced by the inclusion of worked examples and illustrative flowcharts and diagrams.

The book will also outline the compliance requirements including self assessment returns and penalties. The OECD regime will also be covered. 

This book will be an authoritative and valuable tool for any advisors looking ion to this area for the first time.

Cryptoasset Taxation

All Them Dogs

Beaker Burials in Britain and North-West Europe 2600-1800 BC provides a comprehensive account of the current interpretations of Chalcolithic and Early Bronze Age Beaker burials, monuments and their social and cultural contexts in Britain, Ireland and the maritime zone of North-West Europe, from Brittany to Jutland.Burials of the Beaker people have long held a special place in the European imagination because of their highly distinctive and exotic material culture associations, their connection with the spread of copper metallurgy, striking modes of funerary display, and apparent rapidity with which these spread across western and central Europe through population movement, exchange and indigenous adoption. The impact of Beaker people's funerary practices, technologies, social ideals and cosmologies on 'native' communities led to diverse and often radical transformations in wider cultural repertoires, political organizations and social and economic life.Beaker Burials in Britain and North-West Europe 2600-1800 BC considers the Beaker people's funerary record in context of the full range of interpretive frameworks, with comparative reference to wider sources of evidence. There is a particular focus on ethnographic description and interpretation of death ritual, funerary architecture and the social, political, religious and cosmological significance of burials, body treatment and monumentality. A thematic structure allows for the coverage of key topics such as cultural geography and interaction, funerary ritual, monuments and landscape, cultural and social identities, personhood, power and politics, death and living society, and cultural change and history.

Beaker Burials in Britain and North-West Europe 2600-1800 BC provides a comprehensive account of the current interpretations of Chalcolithic and Early Bronze Age Beaker burials, monuments and their social and cultural contexts in Britain, Ireland and the maritime zone of North-West Europe, from Brittany to Jutland.Burials of the Beaker people have long held a special place in the European imagination because of their highly distinctive and exotic material culture associations, their connection with the spread of copper metallurgy, striking modes of funerary display, and apparent rapidity with which these spread across western and central Europe through population movement, exchange and indigenous adoption. The impact of Beaker people’s funerary practices, technologies, social ideals and cosmologies on ‘native’ communities led to diverse and often radical transformations in wider cultural repertoires, political organizations and social and economic life.Beaker Burials in Britain and North-West Europe 2600-1800 BC considers the Beaker people’s funerary record in context of the full range of interpretive frameworks, with comparative reference to wider sources of evidence. There is a particular focus on ethnographic description and interpretation of death ritual, funerary architecture and the social, political, religious and cosmological significance of burials, body treatment and monumentality. A thematic structure allows for the coverage of key topics such as cultural geography and interaction, funerary ritual, monuments and landscape, cultural and social identities, personhood, power and politics, death and living society, and cultural change and history.

An Ethnography of Death and Identity

Beaker Burials in Britain and North-West Europe 2600-1800 BC

The Night I Killed Him

Written in a straightforward, modern style and providing a comprehensive set of trust precedents this book is a value-adding reference work on key areas of trust law for private client practitioners. Containing a detailed discussion of administrative provisions, some of which are not generally dealt with in conventional textbooks on English trust law, it provides answers (with appropriate reasons and authority, where available) to a number of important questions for practitioners, such as: Are forfeiture clauses valid, and do automatic flee clauses work? How should a drafter provide for the trust's proper purpose, and would STAR trusts be recognised in other jurisdictions? How can one validly restrict a beneficiary's right to information and trust documents, and what indemnities should retiring trustees request from their successors? The Second Edition reflects important new case law (in the Cayman Islands, England and other leading trust jurisdictions), legislative changes, changes to drafting practice and includes fully updated precedents which are also supplied as an accompanying electronic download. The meaning and, where relevant, the source of each provision used in the precedents is explained in the book, with suggested wording for common alternative options, as well as discussions of some common drafting mistakes and traps to avoid. This title is included in Bloomsbury Professional's Banking and Finance Law online service.

Drafting Cayman Islands Trusts

An inside account of the recent scandals which have engulfed Ireland's national broadcaster, RTÉ.

An inside account of the recent scandals which have engulfed Ireland's national broadcaster, RTÉ.

Den of Inequity

THE NUMBER 1 IRISH TIMES BESTSELLERSHORTLISTED FOR THE IRISH BOOK AWARDS HISTORY BOOK OF THE YEAR 2024 An Irish Times Book of the Year 2024'Ferriter tells the latest chapter in Ireland's story with authority and insight, deftly weaving together economic and political upheavals with equally tumultuous societal and cultural shifts' Financial Times 'Forensic and insightful... A major achievement. Ferriter delivers his material with the authority and conviction of a born teacher' Irish Independent Ireland is a strikingly different country now to the one it was in the mid-1990s. Dramatic economic, social and cultural changes, including the Celtic Tiger boom and increasingly secular debate about abortion, the status of women and same-sex marriage underlined the scale of the transformation. The new diversity of the population and literary and musical prowess also revealed a country experiencing rapid alteration. The road to peace - that saw an end to war in Northern Ireland and culminated in the first visit to southern Ireland of a reigning British monarch in 100 years - illuminated the new Anglo-Irish dynamic. Explosive revelations about deep betrayals from the past destroyed the credibility of the traditionally powerful Catholic Church. And in the wake of the 2008 financial crash, Ireland rebounded and rebuilt to great success, but remained plagued by health and housing failures. Economic recovery, the end of civil war politics, ever closer European involvement and Anglo-Irish highs were followed by Brexit lows and increasing talk of Irish unity. There is much to open people's eyes in this riveting account of contemporary Ireland. As the Republic enters its second century of independence, and the North continues to grapple with the legacy of the Troubles, Diarmaid Ferriter makes historical sense of post-1990s Ireland, and what lies in the darkest corners of its archives.

1995-2020

The Revelation of Ireland

Class 200: New Studies in Religion

English Renaissance Literature and the Invention of the Biblical Narrator

Fictions of God

Miller and Hardy on Company Reorganisations (previously Taxation of Company Reorganisations) is one of the leading commentaries in the UK on dealing with all aspects of reorganising and 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

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.

Miller, Hardy and Ismail on Company Reorganisations

A David and Goliath story about Ireland's role as prime real estate for the world's largest tech multinationals, and the considerable impact it has had on us as individuals.

Life Online in the Shadow of Ireland’s Tech Boom

Social Capital

Irish Capital Gains Tax 2024

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