Now in its 23rd year, the Tax Book is the authoritative commentary on the Taxes Consolidation Act 1997.
I can’t remember when I have been so impressed before by a book. What is astonishing is the sheer simplicity of the idea behind it. It is so simple as to amount to genius. What the tax book does is to take the Consolidated Taxes Act 1997 and produce what appears to be an identical copy of that Act. Each section and schedule, each subsection and paragraph of the original Act appears. Looking at it you would be convinced you are reading the actual legislation. It is only when you do read it that you realise it couldn’t be the legislation. Because you can actually understand it!
What Alan Moore has done is to rewrite the Consolidated Taxes Act 1997, subsection by subsection, in plain English. I don’t believe I have ever seen a book which is laid out to look exactly the same as the original legislation, and which instead of attempting a global birds-eye view of each section tackles each subsection in turn and explains exactly what that subsection is intended to mean.
This version of the legislation is so much more readable! I unreservedly recommend this book to every tax practitioner.
Frank Carr, KPMG, Irish Tax Review
Alan Moore BA BComm MBA CTA has 40 years' experience in tax:
VAT, CAT, Income Tax, Corporation Tax and CGT.
He was consultant to Revenue on the Taxes Consolidation Act 1997.
He is founder and CEO of Tax World Ltd.
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