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Published online in December 2023...
George Thompson, Laura Shanahan
Harry Harrison, Paul McKenna
Robert Dever, Julie Galbraith
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
Junior Chapwanya and Stephanie Curtin discuss the key tax considerations at the pre-acquisition stage of a deal in the first article of a two-part series....
Conor Kennedy, in the second article of a two-part series, considers the steps that practitioners should take to satisfy Revenue of the commercial legitimacy of any impugned transactions where tax avoidance is...
Marianne Donaghy and Matthew Greene provide a summary of the exceptions to the requirement for the parties to remain associated in order to avail of stamp duty group relief, as set out...
Charlotte Cumiskey considers the recent High Court decision in the case of Arlum that a write-down in value of sites acquired with debt does not constitute a tax deduction claimed for the...
Eoin Brennan examines a tax appeal that highlights how understanding the nuances of the science test and being prepared for challenges are key to a successful R&D tax credit claim....
Lauren Clabby provides guidance on completing the 2023 Form 11/12, including a review of relevant Finance Act changes and eBriefs published by Revenue....
Justine Murphy discusses the different types of employee share incentive schemes, including their tax implications and reporting obligations, and explains how share valuations play an important role in implementing the schemes. ...
Martin Phelan considers Tax Appeals Commission determination 31TACD2023, where Revenue was found to have breached the taxpayer’s right to a defence under EU law by failing to provide it with its file...
Dara Higgins and Freda Mc Geough provide an overview of the High Court case of Covidien, which examines the right of holding companies to deduct VAT, particularly in the context of corporate...
Adrian Godwin provides an overview of key factors to consider when making personal contributions to pension schemes based on your income, together with a summary of recent changes and anticipated updates in...
Madeline Delaney explains the support, guidance and advice that it can provide to trustees and the professional advisers whom charities engage with. ...
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