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Maguire Tom: Irish Capital Gains Tax
2026

Irish Capital Gains Tax 2026

Criminal Law - Sentencing, Procedure and Key Offences

What if most leaders are making their job much harder than it needs to be? Nobody asked you to hold every answer, control every outcome or take the weight alone. It's exhausting, and it doesn't even work.In this engaging leadership fable, CEO Richard Mansfield discovers that every relationship his leadership depends on - his CHRO, his CFO, his executive team, his Chair, his investor - runs on a contract he wrote in his head and never showed to anyone. With the help of his coach, Nigel, he learns to make the implicit explicit - one relationship at a time. It is uncomfortable. It is also, as Nigel promises, simple.This is a book for anyone who sits on an executive team, as every senior leader must pay attention to this specific, practical mechanism of contracting. Honest conversation is not a soft skill sitting alongside performance; it is the mechanism that produces it.Discover: - Reflective questions at the end of each chapter to help you apply the ideas to your own team. - Three practical frameworks you can apply immediately: the relationship map, contracting, and observation-based feedback. - VECTRA, a diagnostic model for reading an executive team as a system.

The surprisingly simple way to succeed in the C-suite

Leadership is Easy

Human Rights Law in Perspective

This book offers an analysis of how the European Court of Human Rights engages with identity and emotion, revealing both the promise and the limitations of human rights law in addressing the complexities of human experience. The book explores how human rights law, often framed as universal and abstract, responds to deeply personal questions of identity, belonging, and emotional impact. Based on a systematic study of over 3,300 judgments, the book shows how the European Court of Human Rights has increasingly made identity central to its reasoning - particularly in cases involving sexuality, ethnicity, and family life. In these areas, the Court acknowledges how state actions shape emotions such as fear, humiliation, and dignity. Yet, in other domains - migration, religion, professional life - the Court avoids emotional engagement, leading to troubling inconsistencies. The book argues that when emotions are excluded from legal reasoning, individuals are reduced to formal entities, stripped of depth and interiority. Combining doctrinal analysis with insights from social theory and psychology, the book presents a new framework for understanding how emotions and identity interact with law. It traces the evolution of identity references across categories and highlights the Court's uneven treatment of emotional harm. This timely and original contribution speaks to legal scholars, practitioners, and theorists interested in human rights, identity politics, and the emotional dimensions of law. It calls for a more responsive and empathetic human rights jurisprudence - one that reflects the lived realities of those it seeks to protect.

A Sentimentalist Analysis of Human Rights

Identity and Emotions at the European Court of Human Rights

The untold stories behind New Zealand's tax system through the analysis of the critical junctures in the development of New Zealand tax law and policy. From the 1912 Waihi mining strike to modern asset-stripping rules, from century-old gambling taxes to decades-long debates over the taxation of capital gains, this book reveals the fascinating threads that weave through New Zealand's tax history. Bringing together the insights of judges, policymakers, administrators, and practitioners who have shaped the system, along with inputs from tax academics, this book offers both intimate personal accounts and authoritative outside perspectives on how taxation evolved in Aotearoa and what other countries can learn from it. Why has New Zealand debated a comprehensive capital gains tax for nearly sixty years without implementing one? How did public-private cooperation forge unique policy solutions? How has New Zealand both inspired international tax developments and boldly charted its own course, often diverging from the OECD's tax guidance? These questions and many more are answered through rigorous analysis and compelling storytelling. Whether you are a tax professional, a policy analyst, a tax scholar, a student, or simply curious about the history of taxation, this collection offers invaluable insights into one of the world's most competitive, and yet cohesively consultative, tax systems.

Critical Junctures and Development

New Zealand Tax Law and Policy

This classic textbook provides a thorough overview of European private international law. It is essential reading for students and practitioners of private international law and transnational litigation, wherever they may be located: the European rules extend beyond European shores. Opening with foundational questions, the book clearly explains the subject's central tenets: the Brussels I, Rome I and Rome II Regulations (jurisdiction, applicable law for contracts and tort). Additional chapters explore private international law and insolvency, freedom of establishment, and the impact of private international law on corporate social responsibility. The relevant Hague instruments, and the impact of Brexit, are fully integrated in the various chapters. Drawing on the author's rich experience, the new edition retains the book's hallmarks of insight and clarity of expression, ensuring it maintains its position as the leading textbook in the field.

Commercial Litigation in the EU

European Private International Law

Adopting distinct and new perspectives to analyse VAT policy and practice, this book explores the key design challenges and opportunities faced by VAT jurisdictions in the 21st century. The book shows how the VAT, the world's most preferred form of consumption tax, has failed to live up to the expectations of its advocates since its earliest iterations about a century ago. It identifies and explains the gaps between VAT theory and practice, drawing on lessons from recent international experience. The book begins with an analysis of key design features of VAT systems, including concessions, registration thresholds and small business regimes. It goes on to explore more complex issues, such as the application of the tax to financial supplies, sharing economy transactions, and international cross-border sales, as well as the treatment of transactions and revenue within jurisdictions that operate under multiple-tiered systems of government.These issues represent challenges commonly encountered in VAT jurisdictions in modern economies. The work outlines innovative and realistic reform proposals for a VAT suitable for a 21st century economy that are grounded in economic principles and at the same time, practicable in terms of law, policy, and administration. It factors in, in particular, the political, technical, and administrative realities that policymakers in VAT jurisdictions must navigate when developing reform programmes. With guidance on VAT design and implementation for policymakers and law drafters, the book is also a valuable resource for academics, students, and practitioners interested in VAT policy and practice, and the interactions between tax law, policy and economic principles.

Design, Challenges, and Opportunities

Value Added Tax in the 21st Century

Studies in the History of Tax Law

This book is a continuation of the prestigious series investigating current tax policy debates in an historical context. The authors are a mix of senior tax professionals from academia, the judiciary, and practice, with representatives from 9 countries. The chapters fall within 3 basic categories: 1. UK tax, looking at a variety of topics ranging from income tax (introduction and deduction at source), tax administration (Scotland), cases and judges (Lord Wilberforce), to the Peasants' Revolt, indirect taxation (tonnage tax and excise), and tax concepts (beneficial ownership). 2. International taxation, with chapters on the origins of the international income tax order, the UN (1950s and 60s), and VAT (origins and procedure). 3. Non-UK tax systems, including chapters on income tax in Singapore and early developments in Japan, South Africa (GAAR), an influential Canadian report (Carter Commission), taxation in classical Athens, and in the medieval Italian city-states. Collecting papers from the biennial Cambridge Tax Law History Conference, the book is a key resource for those interested in tax law and legal history.

Studies in the History of Tax Law, Volume 12

Contextualizing Art Markets

Before the tragedy of the Holocaust, many of the leading art and antiques dealers across Europe were Jewish, establishing dynamic cross-Channel, international and transatlantic networks. Aside from a few famous examples, however, we are only at the beginning of exploring the diversity of Jewish dealers' commercial and cultural worlds, and reflecting on the particular conditions that made possible their dramatic expansion within the profession. Adopting a wider geography than any previous study, this book brings together a team of distinguished international contributors to consider Jewish art dealers as an interconnected cohort, tied together by common strategies and a shared vulnerability. After an extended historiographical introduction, the volume presents case studies and trends from 1860-1940, including: Jewish family businesses in Western Europe; the role of Jews as mediators of art from East Asia; the antisemitism and suspicion faced by Jewish dealers; Jews as theorists, exhibition makers and promoters of modern art ; and the geographical mobility and professional reinvention of Jewish dealers in times of economic and political crisis. With a wide variety of illustrations, including paintings, decorative arts, historic photographs and archival material, the volume adopts a mix of methodological approaches to analyse a key chapter in Jewish cultural history and in the history of the international art market. Includes Afterword by Charles Dellheim, author of Belonging and Betrayal: How Jews Made the Art World Modern (2021).

Negotiating Cultural Modernity

Jewish Dealers and the European Art Market, c. 1860–1940

This book celebrates the life and legacy of one of Ireland's greatest ever jurists - Gerard Hogan. Across his career as an academic, Advocate General at the Court of Justice of the European Union, and judge of the High Court, Court of Appeal, and Supreme Court of Ireland, Gerard Hogan has had a profound influence on public law. He is widely regarded as Ireland's leading legal scholar, particularly in constitutional law, administrative law, and EU law. The volume in his honour focuses on the central role of courts in public law. It examines how courts shape constitutional systems, interpret legislation, hold public authorities accountable, and protect rights, while maintaining the balance between the executive, legislature, and citizens. Drawing on themes developed in his scholarship, opinions, and judgments, the book addresses issues such as judicial review, constitutional oversight, the rule of law, and the relationship between judicial independence, public confidence, democracy, and accountability. It also considers comparative and global perspectives on how courts perform these functions across different jurisdictions. Reflecting on Gerard Hogan's enduring contributions to debates on judicial review, separation of powers, fundamental rights, and judicial decision-making, the book serves as both a tribute and a lasting scholarly resource. At a time of ongoing constitutional challenges in Ireland and across Europe, it offers a timely reflection on the principles of public law that Gerard Hogan has shaped over several decades, both on and off the bench.

Liber Amicorum in Honour of Gerard Hogan

Public Law and the Centrality of Courts

Visionary marketing insider, Christian Muche, Founder of the annual Possible conference, has built his career by turning bold ideas into transformative platforms that shape industries and inspire global audiences. In The Future Possible, Christian shares the latest groundbreaking innovation at the intersection of marketing and technology so that businesses of all types can learn what is needed to succeed over the coming decades.The key themes include: <ul><li>Trust as the primary currency (earned, measured, defended).</li><li>Moments as the flywheel that turns attention into adoption.</li><li>Networks as the distribution logic for ideas, products, and reputation.</li></ul>This is the playbook to building trust-first brands that travel across markets and media. Chapters include executive frameworks that leaders can apply immediately, and a clear way to lead through AI acceleration, cultural volatility, and the post-attention economy without whiplash.

The platform-backed blueprint for building the next generation of market-leading brands.

Irish Capital Gains Tax 2026

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