Taxation 2 (RoI) 2024–2025 is the taxation textbook for students on the Chartered Accountants Ireland CA Proficiency 2 course. Building on the taxation principles covered at CA Proficiency 1, Taxation 2 (RoI) develops a more complete understanding of the tax system in the Republic of Ireland. More complex matters of income tax, corporation tax, capital gains tax and VAT are covered, with capital acquisition tax and stamp duty comprehensively introduced, providing the student with the knowledge and skills to apply the relevant tax legislation, procedures and practices to a broader range of issues.