The Tax Book
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.”
The book takes the Taxes Consolidation Act 1997 and reproduces it in a format that mirrors the original legislation exactly. Every section, schedule, subsection, and paragraph appears in the same order and structure as the Act itself. At first glance, you would be convinced you are reading the legislation.
It is only when you begin to read that you realise it cannot be the original Act — because you can actually understand it.
Alan Moore has rewritten the legislation subsection by subsection, translating each provision into clear, plain English. Rather than offering a high-level overview, the book explains precisely what each subsection is intended to mean, allowing practitioners to follow the legislation line by line with confidence.
This approach makes the legislation dramatically more readable and practical for day-to-day use.
“I unreservedly recommend this book to every tax practitioner.”
Frank Carr, KPMG, Irish Tax Review
About the author
Alan Moore BA, BComm, MBA, CTA has 40 years’ experience in tax, covering:
- VAT
- CAT
- Income Tax
- Corporation Tax
- Capital Gains Tax
He acted as a consultant to Revenue on the Taxes Consolidation Act 1997 and is the Founder and CEO of Tax World Ltd.