Published online in September 2024...
Published online in June 2024...
Published online in March 2024...
George Thompson, Laura Shanahan
Harry Harrison, Paul McKenna
Amanda-Jayne Comyn
Circulo
(Editor)
Helen Byrne
EY
Fiona Carney
PwC Ireland
Gabrielle Dillon
PwC Ireland
Bernard Doherty
Grant Thornton
Anne Hogan
McKeogh Gallagher Ryan
Seamus Kennedy
Deloitte Ireland LLP
Tom Maguire
Deloitte Ireland LLP
Cian O'Sullivan
BDO
Neil Phair
Phair & Co. Tax and
Business Advisors
George Thompson
PwC Ireland
Robert Dever, Gerry Beausang and Brídín Redmond explain what an earn-out is, the structuring issues to be considered, and sellers’ rights and obligations during the earn-out period, in the first article of...
Kim Doyle provides a recap of the order for claiming the various reliefs for trading losses, how these reliefs interact with the relief available for trade and non-trade charges, and how to...
Martin Phelan considers the judgment in this case concerning the availability of group loss relief to a US LLC under the Ireland–US double taxation agreement and s411 TCA 1997....
Emma Arlow provides an overview of the interest limitation rules, specifically the treatment of carried-forward amounts, in addition to commentary on future changes at EU and domestic level....
Junior Chapwanya, Stephanie Curtin and Nicola Carter discuss acquisition structuring, post-acquisition considerations, value creation and exit planning in a follow-up to their article in Irish Tax Review, Issue 3 of 2024....
Cian O’Sullivan provides an analysis of the position regarding the deductibility of royalty withholding tax after recent Tax Appeals Commission determinations....
Anne Hogan and John O’Reilly look at forestry as an investment and examine the taxation of woodlands and forestry, covering all tax heads, and consider relevant Tax Appeals Commission decisions....
Kim Clarke and Eugen Trombitas outline the VAT policy moves made by Ireland to address environmental sustainability and highlight the emerging global trend of jurisdictions using their VAT systems to promote sustainability....
Gabrielle Dillon provides an analysis of the VAT rules and practicalities surrounding the development of property, lettings, the disposal of property subject to lettings, and impact of a change of use to...
Colm Brussels and Olivia Long provide an overview of the recent High Court decision in O’Sullivan v Revenue, which considered the application of the Irish provisions on the time limit for Revenue...
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Disclaimer The Irish Tax Institute can accept no responsibility for the accuracy of contributed articles or statements appearing in this publication, and any views or opinions expressed are not necessarily subscribed to by the Institute. No responsibility for loss or distress occasioned to any person acting or refraining from acting as a result of the material in this publication can be accepted by the authors, contributors or publisher. Following publication of an article or other feature, it may happen that additional information or a correction will later be published so the reader is advised to refer to subsequent issues.
