Tax Guide 2010

Comprehensive Irish tax guide for 2010, covering income tax, corporation tax, CGT, CAT and VAT.

4.6 Trusted by 700+ firms

Contents

Tax Guide 2010 is a practical Irish tax reference designed for advisers who need fast, reliable answers.

It contains 90+ pages of tax rates, tables, reliefs, exemptions and planning points, bringing the full Irish tax landscape together in one accessible guide. Built for day-to-day use, it’s ideal for checking a rate, confirming a relief or sense-checking a planning idea.

What’s inside?

Income tax

  • Charge to tax
  • Residence
  • Income tax rates (including prior years)
  • Exemptions
  • Schedules
  • Personal reliefs and tax credits
  • Other reliefs
  • Capital allowances
  • Losses
  • Double taxation
  • Self-assessment
  • Revenue powers
  • Appeals
  • What is PRSI?
  • PRSI classes
  • PRSI rates

Universal Social Charge (USC)

  • Standard rates (including prior years)
  • Reduced rates
  • Surcharges
  • Exemptions
  • Income levy

Corporation tax

  • Charge to tax
  • Residence
  • Corporation tax rates (including prior years)
  • Reliefs
  • Losses
  • Self-assessment
  • Revenue powers
  • Appeals

Capital gains tax (CGT)

  • Charge to tax
  • Residence
  • CGT rates (including prior years)
  • Exemptions
  • Reliefs
  • Self-assessment
  • Revenue powers
  • Withholding tax
  • Appeals

Value-added tax (VAT)

  • Charge to tax
  • Supply of goods
  • Supply of services
  • Registration
  • Property transactions
  • VAT rates (including prior years)
  • Taxable amount
  • Cash receipts basis
  • Mini One Stop Shop (MOSS)
  • Revenue powers
  • Appeals

Capital acquisitions tax (CAT)

  • Charge to tax
  • CAT rates (including prior years)
  • Exemptions
  • Reliefs
  • Self-assessment
  • Revenue powers
  • Appeals

Stamp duties

  • Charge to tax
  • Rates of tax (including prior years)
  • Exemptions
  • Particulars delivered
  • Self-assessment
  • Revenue powers
  • Appeals

Local property tax (LPT)

  • Residential property
  • Unoccupied property
  • Uninhabitable property
  • Liability date
  • LPT rates
  • Household charge (HC)
  • Non-Principal Private Residence (NPPR) charge

Social welfare

  • Tax-exempt benefits
  • Taxable benefits

Finance Act

Section-by-section summary

10 ways to save tax

  • Receive tax-exempt income
  • Maximise personal deductions and credits
  • Become self-employed
  • Use non-domicile status
  • Transfer a business to a company
  • Receive capital gains instead of income
  • Have a holding company sell your business
  • Become non-resident
  • Pass assets tax-efficiently
  • Be tax compliant