Published online in September 2025...
Published online in June 2025...
Published online in March 2025...
Amanda-Jayne Comyn
Circulo
(Editor)
Helen Byrne
EY
Fiona Carney
PwC Ireland
Gabrielle Dillon
Dillon VAT Advisory Ltd
Bernard Doherty
Grant Thornton
Anne Hogan
Xeinedin
Séamus Kennedy
Deloitte Ireland LLP
Tom Maguire
Deloitte Ireland LLP
Cian O'Sullivan
William Fry
Neil Phair
Phair & Co. Tax and
Business Advisors
George Thompson
PwC Ireland
Eoin Tobin
RDJ, LLP
Gemma Tugwell
Grant Thornton
Rustom Dalal, Kevin Norton
Lee Squires
Harry Harrison, Paul McKenna
Mark Barrett gives an overview of the opportunity for businesses to regularise misclassification of self-employment, without imposition of interest or penalties, by engaging with Revenue before Friday, 30 January 2026....
Aileen Curry explains the changes being introduced by the Act, due to commence in April 2026, and outlines the concerns of current wards of court, their committees and family members....
Stephanie Wickham, Mai Clancy and John Hogan outline the remittance basis, its application to income and gains, compliance tips and Ireland’s appeal for non-domiciled individuals, with practical advice and examples....
Laura Carey and Colin Bolger discuss the recent judgment in Killarney Consortium C v The Revenue Commissioners, where the High Court upheld a determination by the Tax Appeals Commission that this feature...
Aisling Meehan outlines all of the Irish taxation measures that currently apply to the agricultural sector....
Aisléan Nicholson and Lyn Barry explain the changes to the UK IHT system, which moved from a domicile basis to a residence-based system as of 6 April 2025, and outline the current...
Brian Cronin and Nicole Secas provide an overview of the stamp duty treatment of transfers of multiple assets, highlighting the application of s31E SDCA 1999 to transactions involving multiple residential units....
Mairéad O’Driscoll explains Revenue’s new guidance on the tax treatment and compliance obligations of social media influencers and outlines key considerations for influencers in an evolving, niche sector....
Fiona Morgan analyses a recent High Court case on the classification of income derived from the provision of emergency accommodation....
Aisléan Nicholson and Chris Bradley explain the UK foreign income and gains regime, effective from April 2025, which replaced the remittance basis regime historically available to non-UK-domiciled individuals....
Anne Hogan provides a summary of the current Employment Investment Incentive rules with regard to private placings....
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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.
