Irish Income Tax 2011

John Ward is currently Professor of Taxation at the University of Ulster, having previously spent twelve years in the tax departments of leading accountancy firms, latterly as Senior Tax Manager with Touche Ross (now Deloitte & Touche). He has published and lectured widely on tax matters in Ireland, the UK and mainland Europe. He is a Fellow of the Institute of Chartered Accountants in England and Wales and a Fellow of the Institute of Taxation in Ireland. He acts as a consultant across the range of Irish and UK tax issues with particular emphasis on cross-border transactions. He is a member of the Academic Board of the European Association of Tax Professors.

1 General Background; 2 Assessment and Collection of Tax; 3 Taxation of Individuals; 4 Trades and Professions: Basis of Assessment; 5 Trades and Professions: Calculation of Profits; 6 Capital Allowances; 7 Farming and Other Income from Land; 8 Schedules D Cases III and IV: Income from Patents; 9 Schedule F: Distributions from Companies; 10 Schedule E: Income from Offices and Employments; 11 PAYE, PRSI and Profit Sharing Schemes; 12 Immovable Property; 13 Foreign Aspects; 14 Double Taxation Relief; 15 Estates and Settlement; 16 Retirement Plans; 17 Anti-Avoidance; 18 Exemption and Reliefs.