Students studying taxation, for the first time, will find it to be both a precise and demanding subject. It is however, a very practical subject and this is reflected in the content of this book which is designed to be “user-friendly” from a taxation student’s point of view. The text is written in non-technical language, insofar as possible, and is complemented by numerous practical worked examples throughout.
It is the author’s opinion that this book will greatly facilitate the attainment of success in relevant student taxation examinations which demand a knowledge of the material contained in this text.
All the material in this book is completely up to date and reflects the provisions of the Taxes Consolidation Act 1997 (TCA 1997) (as amended), the Value Added Tax Consolidation Act 2010 (VATCA 2010) (as amended) and the Finance Act 2016 (legislation for 2017 tax year).
The author, Tom Conlan, is a well known taxation lecturer. He is currently the Taxation Programme Director for the Master of Accounting course at The Michael Smurfit Graduate School of Business in University College Dublin, Ireland. He has been involved in a consultancy role on the formulation of taxation syllabi for Chartered Accountants Ireland, Accounting Technicians Ireland and various courses at University College Dublin. He has served as an Final Admitting Examination Board member for Chartered Accountants Ireland for many years.
The objective of this text is to explain in broad detail the principles and application of the taxes covered. The book is not intended to be a detailed exposition of the extensive volume of statute and case law relating to any of the taxes.