Irish Taxation Institute: Educating, Developing and Representing

Key Features

• Stamp Duties Consolidation Act 1999 as consolidated to Finance Act 2009.
• Interpretation Act 2005.
• Waiver of Certain Tax, Interest and Penalties Act 1993.
• Relevant extracts from Finance Acts 2000 - 2009.
• Housing (Floor Area Compliance Certificate Inspection) Regulations 2004.
• Companies Act 1990 (Uncertified Securities) Regulations 1996.
• Provisional Collection of Taxes Act 1927.
• Double Taxation (Relief) (Order No. 1) 1923.
• European Union Directives on Capital Duty.
• Reproduction of the Revenue Guidance Notes to the SDCA 1999.
• CREST Information Leaflet.
• Copy of Revenue Information Leaflet SD10: "Revenue Certificates Required in Deeds".
• Stamp Duty (Particulars to be Delivered) Regulations 1995 and 2003.
• All Statutory Instruments relating to stamp duties.
• Detailed footnote system including references to:
  • The history of the section 
  • Irish and UK cases
  • Revenue Statements of Practice and information leaflets
  • Tax Briefing articles
  • Related Irish Taxation Institute seminar and conference papers
  • Corresponding UK legislation
• Table of cases, table of statutory references and detailed index.
• New material for 2009:
  • Stamp Duty (Designation of Exchanges and Markets) Regulations 2008 
  • Stamp Duty (Designation of Clearing Houses) Regulations 2008
  • Stamp Duty (Designation of Clearing Houses) (No.2) Regulations 2008
  • Stamp Duty (Designation of Exchanges and Markets) (No.2) Regulations 2008
  • Stamp Duty (Designation of Market) Regulations 2008
  • Revenue Certificates required in Deeds
  • Finance (No.2) Act 2008.
  • Finance Act 2009

Editor

Aoife Goodman is a barrister specialising in tax and commercial law, and a Fellow of the Irish Taxation Institute. She was formerly a manager at PriceWaterhouse specialising in stamp duty. She has lectured and published extensively on tax matters.