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Companies Acts 1963-1990
Ed i t o r: Lyndon Ma c C a n n,
BA (Mod), M. Litt, BL
A truly unique handbook...
T h e c omp l e te Irish c ompa n i es legislation, fully anno t a t ed, and fully
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Taxation of Trusts
THE LAW IN IRELAND
b y j M O ' Ca l l a g h a n,
AITI
At last, an Irish textbook on this
notoriously difficult area of legislation...
How are trusts, trustees and beneficiaries taxed? Trust law, charities and
imperfect trusts are closely scrutinised and the impa ct o f i n c ome tax,
c o r po r a t i on tax, capital gains tax, capital acquisitions tax and local taxation
are each fully assessed. Nume r o us wo r ked examples, extensive case law
references and the author's lucid c omme n t a ry provide a uniquely clear
explanation o f the law, and its practical implications.
The companion volume to the exceptionally popular
Taxation of Estates.
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C OM P A N I ES ACTS 1 9 6 3 - 1 9 90
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