Stamp duties for business and property /
O'Connor, Michael
Stamp duties for business and property / Michael O'Connor and Patrick S. Cahill. - Dublin : Thomson Round Hall, 2005. - xlix, 618 p. ; 26 cm.
Includes bibliographical references and index.
The legal elements of property sales and transfers -- The law of property and stamp duties -- Categories of stamp duties and basic rules -- Territoriality and double taxation relief -- General exemptions from stamp duty -- Conveyance on sale -- Conveyances on sale of residential property -- The deemed conveyances on sale -- Mere conveyances -- Leases -- Partitions and divisions -- Mortgage, bond, debenture, covenant (Except a marketable security) Bills of exchange and promissory notes -- Miscellaneous instruments -- Manner of stamping and tyres of stamp -- Time for stamping and late stamping -- Presentation to revenue -- Adjudication and appeals -- Enforcement(Fixed and ad valorem duties) -- Repayment in the case of spoiled, misused or unused stamps -- Capital duties -- Corporate reliefs for reconstructions and amalgamations -- Relief from stamp duties upon transfers between associated companies.
9781858004235 1858004233
Stamp duties--Ireland
Business law--Ireland
Property tax--Law and legislation--Ireland
Taxation--Law and legislation--Ireland
343.415036
Stamp duties for business and property / Michael O'Connor and Patrick S. Cahill. - Dublin : Thomson Round Hall, 2005. - xlix, 618 p. ; 26 cm.
Includes bibliographical references and index.
The legal elements of property sales and transfers -- The law of property and stamp duties -- Categories of stamp duties and basic rules -- Territoriality and double taxation relief -- General exemptions from stamp duty -- Conveyance on sale -- Conveyances on sale of residential property -- The deemed conveyances on sale -- Mere conveyances -- Leases -- Partitions and divisions -- Mortgage, bond, debenture, covenant (Except a marketable security) Bills of exchange and promissory notes -- Miscellaneous instruments -- Manner of stamping and tyres of stamp -- Time for stamping and late stamping -- Presentation to revenue -- Adjudication and appeals -- Enforcement(Fixed and ad valorem duties) -- Repayment in the case of spoiled, misused or unused stamps -- Capital duties -- Corporate reliefs for reconstructions and amalgamations -- Relief from stamp duties upon transfers between associated companies.
9781858004235 1858004233
Stamp duties--Ireland
Business law--Ireland
Property tax--Law and legislation--Ireland
Taxation--Law and legislation--Ireland
343.415036