Bohan and McCarthy: Capital Acquisitions Tax

Brian Bohan, T.E.P., F.I.T.I. is the founding Partner of Bohan Solicitors and qualified as a Barrister in 1964 and as a solicitor in 1981. Brian is a Fellow of the Institute of Taxation in Ireland. He advises on all legal and taxation aspects of passing wealth to the next generation and on tax and estate planning including company restructuring and inter vivos settlements. Brian has lectured extensively and over many years on the duties and responsibilities of Trustees and Executors and is extremely experienced in this area. He is a past President of the Institute of Taxation in Ireland and was a long term member of the Council of the Institute of Taxation in Ireland. He is presently a member of the Taxation Committee of the Law Society. Brian is co-author of Bohan and McCarthy: Capital Acquisitions Tax. Fergus McCarthy is a consultant with Kennelly Tax Advisers Limited. He is a specialist on all tax aspects of estate planning, capital acquisitions tax, the tax efficient transfer of assets to the next generation and tax efficient structuring of family companies. Fergus is a former director of Kennelly & Twomey Limited. Fergus qualified as a solicitor in 1993 having trained with McCann FitzGerald solicitors from 1990 to 1993. Fergus also worked with Ernst & Young from 1996 to 1997, specialising in capital taxes. From 1997 to 2006 Fergus worked in the private client group of PricewaterhouseCoopers, Dublin, advising high net worth individuals on a variety of tax issues, with particular emphasis on capital taxes. Fergus is the co-author of Bohan and McCarthy: Capital Acquisitions Tax. This book is recognised by tax practitioners as the leading authority on the law of capital acquisitions tax in Ireland. Fergus has written articles for professional publications and the national press, including the Irish Tax Review, the Investor, The Irish Times, The Irish Independent, the Sunday Business Post and The Sunday Times. Fergus has also lectured to various professional bodies on tax issues.

Chapter 1 Introduction
Chapter 2 Definitions
Chapter 3 Territoriality
Chapter 4 Gift Tax, Inheritance Tax and Property
Chapter 5 Taxable Value
Chapter 6 Valuation
Chapter 7 Valuation Date
Chapter 8 Reliefs
Chapter 9 Agricultural Property
Chapter 10 Business Relief
Chapter 11 Exemptions
Chapter 12 Computation of CAT
Chapter 13 Double Taxation Relief
Chapter 14 Co-ownership
Chapter 15 Partnerships and Lloyd’s Underwriters
Chapter 16 Settlements
Chapter 17 Discretionary Trusts
Chapter 18 Insurance
Chapter 19 Anti-avoidance
Chapter 20 Returns and Assessments
Chapter 21 Revenue Powers and Appeals
Chapter 22 Payment of Tax and Interest on Tax
Chapter 23 Miscellaneous
Appendices
Appendix A: Probate Tax
Appendix B: Agricultural Relief prior to 22 January 1997
Appendix C: Statement of Practice SP-CAT1-04