Irish Taxation Institute: Educating, Developing and Representing

Key Features

• A five-part work extending to over 1,500 pages.
• The only book to guide the reader through every change made to CAT legislation from its inception in 1976 to date, as follows:
  • Part I contains the CAT Consolidation Act 2003 as amended by Finance Acts 2003 to Finance (No.2) Act 2008 and Finance Act 2009
  • Part II provides the editor's consolidation of CAT legislation in force before 2003 
  • Part III features all CAT legislation as the provisions were originally enacted
  • Part IV details other general tax provisions impacting on CAT prior to Taxes Consolidation Act 1997
  • Part V covers probate tax, now repealed
• An extensive footnote system including:
  • The history of the consolidated section
  • Definitions
  • All relevant case law including published Appeal Commissioners' decisions
  • References to the Revenue CAT Manual
  • Tax Briefing references
  • References to relevant Irish Tax Review articles
• Table of cases.
• Table of statutes.
• Destination table.
• Detailed index.

Editor

Tony Fitzpatrick is a barrister and a Fellow of the Irish Taxation Institute. He was previously a principal officer in the Capital Taxes Branch of the Revenue Commissioners, with particular responsibility for legislation. Later, he was a consultant in the Tax Department of Deloitte. He has lectured extensively on CAT for many years for the Institute, and has written articles and spoken at seminars on the subject.