Taxation for Solicitors

Taxation for Solicitors covers the probate and tax modules of the Law Society of Ireland's Professional Practice Courses 1 and 2. A unique reference guide to taxation in conveyancing and probate practice, this manual provides the legislative background and numerous practical examples of how the taxes are calculated and the role and duty of care of the solicitor. Key Features: BL A one stop shop for taxation, the manual offers comprehensive coverage of taxation issues arising in wills, probate and estates and in applied land law (conveyancing and landlord & tenant). BL Written by solicitors for solicitors, the book combines a detailed overview of the legislative background with a strong practical approach, offering numerous worked out examples of how taxes are calculated. BL Taxation for Solicitors is part of the successful Law Society of Ireland Manuals series, which provides a unique guide to the law, practice and procedure in Ireland.

1 - Capital Acquisitions Tax-Introduction and Basic Concepts
2 - Calculation of CAT Payable: Computation and Aggregation, and the Role of the Solicitor
3 - Valuation of Benefits and Anti-Avoidance, Introduction to Reliefs
4 - Agricultural Relief
5 - Business Relief
6 - 'Favourite Nephew/Niece Relief' and Combinations of Reliefs
7 - Stamp Duty
8 - Capital Gains Tax on Conveyances and Other Tax Charges
9 - Value Added Tax
10 - Income Tax
11 - Corporation Tax
12 - Taxation and the Conveyancer's Responsibilities
13 - Wills, Estate Planning, and Taxation
14 - Taxation Issues in the Administration of Estates

Padraic Courtney qualified as a solicitor in 1994 and has worked for the Law Society's Law School as a course manager, specialising in Probate and Taxation, for more than twenty years. He holds the Law Society Diploma in Property Tax. A registered Trust and Estate Practitioner and former Committee member of STEP Ireland and secretary to the Law Society of Ireland Probate, Administration and Trusts Committee. He has lectured and tutored on Wills, Probate & Estates and Taxation on the Law Society Professional Practice Course and electives and has delivered seminars for CPD, Skillnets, the DSBA, STEP Ireland, and regional Bar Associations. He runs the Wills, Probate and Estates Masterclasses offered by Law Society Professional Training.