This essential guide is the long-established leading authority on Irish income tax. Written for both tax practitioners and accountants, it is immensely popular and will be indispensable in practice, helping to apply new Irish legislation with ease and precision. Contents include: general background * assessment and collection of tax * taxation of individuals * trades and professions: basis of assessment * trades and professions: calculation of profits * capital allowances * farming and other income from land * Schedules D Cases III and IV: income from patents * Schedule F: distributions from companies * Schedule E: income from offices and employments * PAYE, PRSI, and profit sharing schemes * immovable property * foreign aspects * double taxation relief * estates and settlement * retirement plans * anti-avoidance * exemption and reliefs.