Issue 4, 2025
Published online in December 2025...
Previous Issues
Meet the Editorial Board
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
Previous Lead Articles
Disclosure Opportunity to Regularise Misclassification of Self-Employment
Mark Barrett
Navigating Transfer Pricing in an AI-Driven Tech Landscape
Rustom Dalal, Kevin Norton
Hanrahan v Revenue: Tax Avoidance and the GAAR
Lee Squires
More to explore
Irish Property Investment: A Review of Ownership Structures and Tax Incentives
Aaron Mullan, John Walsh and Caitriona Gough consider the structures for property ownership in Ireland and the tax incentives available, including those introduced or amended by Finance Act 2025....
Challenging the Science Test: What 165TACD2025 Means for R&D Compliance
Ian Collins and Lyndsey Browne consider the Tax Appeals Commission’s first determination on a case concerning the R&D science test contained in s766 TCA 1997, which was published in April 2025....
VAT, Intra-Group Arrangements and Transfer Pricing Adjustments
Philip McQueston and Saumya Sadanand review recent European case law relevant to the relationship between VAT, intra-group arrangements and transfer pricing adjustments....
Special Assignee Relief Programme (SARP): The Journey So Far
Kelly Payne and Tara Murray provide a practical review of the introduction of the SARP and the various developments of the regime over the past 14 years....
Evolving Food Trends: The Challenges of Determining the Applicable VAT Rate
Sandija McCann and Kevin Devenney examine the legislation, Revenue guidance and recent litigation on the classification of food products for VAT purposes, which remains a complex area....
R&D Tax Credits: Finance Act 2025 Enhancements and Department of Finance Review
Ronan Moore analyses the Finance Act 2025 updates to and the Department of Finance review of the research and development tax credit....
A New Era of Tax Transparency: Understanding DAC 8
Julia Shanahan and Nicola Sheridan explain the changes brought about by DAC 8, which extended mandatory transaction reporting to crypto-assets via the Crypto-Asset Reporting Framework and updated the Common Reporting Standard, with...
Irish Corporate Law Considerations for Declaring Distributions
Gráinne Boyle and Monika Sauksciute examine Irish corporate law requirements for distributions in reorganisations, focusing on distributable reserves rules, deemed distributions, the consequences of unlawful distributions, and creating reserves through share capital...
VAT Modernisation in Ireland: Guidance, Implications and Practical Readiness
Cécile Fournis and Joanne Clarke explain the new domestic eInvoicing framework introduced by Revenue and discuss the practical implications for Irish businesses as VAT administration moves towards real-time digital reporting....
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