Published online in June 2023....
Published online in March 2023....
Published online in December 2022....
Lauren Clabby
Pat O’Brien
Tracey O’Donnell, Lydia McCormack
Julie Burke
BL (Editor)
Helen Byrne
EY
Fiona Carney
PwC Ireland
Amanda-Jayne Comyn
Circulo
Gabrielle Dillon
PwC Ireland
Kim Doyle
Deloitte Ireland LLP
Anne Hogan
McKeogh Gallagher Ryan
Carol Hogan
O’Connell Brennan
Seamus Kennedy
Deloitte Ireland LLP
Tom Maguire
Deloitte Ireland LLP
Lorraine Mulligan
KPMG
Cian O'Sullivan
BDO
Neil Phair
Phair & Co. Tax and
Business Advisors
George Thompson
PwC Ireland
Pat O’Brien outlines the background to and early years of an independent tax system in the new Irish State on the 100 year anniversary of its foundation....
George Thompson, Helen McGee and Pedro de Polignac outline how new legislation adopting the “authorised OECD approach” to the attribution of profits to branches of non-Irish-resident companies has been introduced, bringing additional...
Sybil Smyth provides an overview of the recently released Revenue guidance on the classification of foreign entities....
Jane Hughes explains some of the tax considerations for investors, as well as practical issues that may arise in returning a clawback of EII relief from a compliance point of view....
Colin Forbes and Jackie Coughlan consider the tax implications of remote working and provide an overview of recent Revenue updates relating to globally mobile employees....
Noreen Lynch offers a six-step framework to assist newly qualified CTAs with structuring tax research....
Feargal Kenzie takes a look the key considerations for tax practitioners arising from the revised Code of Practice for Revenue Compliance Interventions, effective from 1 May 2022....
Alan Heuston and James Quirke discuss the decision in Cintra Infraestructureas Internacional SLU v The Revenue Commissioners [2023] IEHC 72, where the High Court upheld a Tax Appeals Commission determination that the...
Eoin Tobin discusses the judgment of Twomey J in the High Court case of Egan, which considered the legal effect of a disclaimer in favour of a third party for the first...
Martin Phelan and Fiachra Ó Raghallaigh provide an overview of the UK First-tier Tribunal’s decision in Burlington Loan Management v HMRC, which sets a high bar for tax authorities’ proof that a...
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