Part 44-2-1 Capital Gains Tax and Married Persons (S-1028) 1.1 Capital gains tax on the chargeable gains of a married woman living with her husband is to be assessed and charged on the husband. The total tax charged is not to be different from what it would be if each spouse were to be assessed separately. The […]

Why join?

Unlike irishstatutebook.ie, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.

Our material can be viewed on all devices (mobile, tablet, desktop).

Our Google search is lightning fast and accurate.

No credit card details required for trial.