THE Margin's much-coveted "light-reading of the week" award has been won by the catchily-titled Revenue Commissioners bestseller Finance Act, 1996: Provisions Relating to Income Tax, Corporation Tax, Capital Gains Tax, Value-Added Tax, Stamp Duty and Capital Acquisitions Tax. Notes for Guidance.
Among the chapters particularly worth a glance are "Operator-instruction deemed to be an instrument of conveyance or transfer" and "Allowance for mine rehabilitation expenditure". The Margin's old favourite, "the new allowance for stud greyhound service fees", is also gone into in some detail. All in all, a perfect stocking filler for the tax adviser in your life!
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