Provides in-depth analysis and interpretation of the law as it is applied to CGT by the Irish and UK courts as well as in Appeal Commissioners decisions. This new title includes commentary on Revenue guidance, administration of capital gains tax, computational rules and key reliefs and allowances. Topics covered range from the tax treatment of married couples, partnerships, companies and trusts to anti-avoidance
Warren Maguire examines Mid-Ulster English as a key case of new dialect formation, considering the roles of language shift and dialect contact in its phonological development.
Designed to make consolidation more approachable for the student, this textbook by Paul Mahony & Niall MacLochlainn leads the reader step-by-step through the consolidation of financial statements, supported by numerous examples, comprehensive questions and fully worked solutions.
Introduces students to the central concepts, ideas, theories and findings in various major branches of psychology, through reference to classic and contemporary research from Europe and around the world.
A unique text providing integrated multidisciplinary perspectives (Sociological, Psychological and Professional Practice) on social care practice scenarios set into the themes of Inclusion, Rights and Ethics.
The Northern Ireland Yearbook is the most comprehensive reference guide to the government and political life of Northern Ireland. Published by agendaNi it is an invaluable source of information to any organisation in Northern Ireland.
A new edition of this popular textbook, which presents a unique and interactive approach to nursing ethics using cases, discussion questions and summaries to foster the development of a wide range of ethical skills and intelligences.