Deloitte | Irish Tax Institute launches new title on taxation of gifts and inheritances

25 September 2012 - Minister for Agriculture, Simon Coveney, T.D., today joined co-authors Joanne Whelan and Ann Williams at the launch of The Taxation of Gifts and Inheritances at the Department of Agriculture, Dublin.

Published by the Institute, the book provides in-depth, practical analysis of the legislation, case law and administration of all aspects of Capital Acquisitions Tax (CAT) applying to gifts and inheritances.

By definition, the publication covers issues facing families when dealing with the transfer of assets including land and is particularly important given the tax changes in last year’s Budget aimed at encouraging the timely transfer of farm assets and improving the age profile of farming. The many worked examples and case studies in the text ensure that it is practical and grounded in real-life CAT issues. This is a vital companion for tax advisers, solicitors, barristers, accountants, professional advisers and taxpayers navigating this complex area.

The publication is expertly authored by Joanne Whelan and Ann Williams. Joanne Whelan is a tax partner and Head of the Private Client team in Deloitte. Ann Williams is a tax consultant in private practice and a former Director in KPMG’s Private Client Services practice. The Taxation of Gifts and Inheritances costs €65 and is now available to purchase on

Speaking about the publication, Martin Phelan, President of the Irish Tax Institute said “This publication is extremely well researched and detailed. It provides a definitive guide to the taxation of gifts and inheritances and is relevant not just to tax practitioners, but to all family owned businesses wishing to transfer assets, particularly farm families.”

The Irish Tax Institute is the leading representative and educational body for Ireland’s 4,500 AITI Chartered Tax Advisers (CTA) and our qualification is the global mark of excellence in tax internationally. Many of our members work in Government, Revenue, state bodies and the EU.

The Irish Tax Institute is the leading Irish tax publisher with a suite of over 30 titles, including tax legislation and commentary titles.

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