The student's tax handbook : Finance Act, 2013 edition / Tom Conlan and Eddie Coleman.

Accompanied by solutions book.

Includes index.

Taxation theory and structure -- Income tax system and self-assessment -- Personal income tax computations and the Irish tax system -- Pay related social insurance (PRSI) and the universal social charge (USC) -- Relief for charges on income -- Schedule E -- Income assessable under Schedule F -- Income assessed under Case III Schedule D -- Income assessable under Case IV Schedule D -- Income assessable under Case V Schedule D -- Tax treatment of husband and wife -- Income assessable under Cases I and II of Schedule D -- Capital allowances - plant and machinery -- Capital allowances - industrial buildings -- Loss relief for income tax -- Income tax and partnerships -- Taxation of farmers -- Tax residence and domicile of individuals -- Restriction of tax reliefs for high income individuals -- Taxation of termination payments -- An introduction to capital gains tax -- Special CGT reliefs -- Scope and basic principles of corporation tax -- Corporation tax loss relief -- A basic introduction to the tax treatment of close companies -- An introduction to corporation tax group relief -- Value Added Tax -- Tax based property incentives -- Special income tax legislation for subcontractors -- Question bank.

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