Irish Taxation Institute: Educating, Developing and Representing

Direct Tax Acts Finance Act 2009

Key Features

Taxes Consolidation Act 1997 to Finance Act 2009 and other relevant legislation.

Other related legislation, including Provisional Collection of Taxes Act 1927, Interpretation Act 2005, Finance Act 2009.

Totally revised Table of UK/Irish Equivalent Legislation.

Updated table of cases.

Extended destination table.

Detailed index.

A footnote system including:

• The history of each section
• Comments and Finance Act amendments
• Revenue precedents
• Irish, EU and UK case law updates and Published Appeal Commissioners’ determinations.
• Tax briefing references.
• Department of Finance guidelines.
• References to Irish Tax Review articles.
• Corresponding UK legislation.

New material for 2009:

• Finance Act 2009.
• Income Tax Regulations, 2009.
• Tax Returns and Payments. (Mandatory Electronic Filing and Payment of Tax) Regulations 2009.
• Return of Payments (Banks, Building Societies, Credit Unions and Savings Banks) Regulations 2009.

Editor

Tom Maguire is a tax director in KPMG. He is a Fellow of the Irish Taxation Institute, a Fellow of the Association of Chartered Certified Accountants, and holds an MBA from Trinity College Dublin. He is the author of the Irish Taxation Institute's publication Taxing GAAP and IFRS published in 2006. He is a regular contributor to the Irish Tax Review and lectures widely on tax matters.