Published online in March 2024...
Published online in December 2023...
Published online in September 2023....
Harry Harrison, Paul McKenna
Robert Dever, Julie Galbraith
Julie Burke
BL (Editor)
Amanda-Jayne Comyn
Circulo
(Incoming Editor)
Helen Byrne
EY
Fiona Carney
PwC Ireland
Gabrielle Dillon
PwC Ireland
Kim Doyle
Deloitte Ireland LLP
Anne Hogan
McKeogh Gallagher Ryan
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
George Thompson and Laura Shanahan provide an overview of the country-by-country (CbC) and public CbC reporting obligations in Ireland, including the information to be provided, timelines for submission and applicable penalties....
Kelly Caffrey explains the key considerations for companies heading into the busy tax filing season....
James Fox and Ray Smyth outline how Irish VAT registration, once straightforward, now presents greater complexity, with increased documentation and scrutiny to combat fraud, affecting both domestic entities and foreign companies...
Emma Lawrence summarises the process by which a new organisation can be established, register as a charity and apply for a charitable tax exemption....
Tony Gilhawley examines the standard fund threshold, including the underlying policy objectives and the implications for both public and private sector pensions....
Alan Heuston and Ian Hanrahan review the operation of entrepreneur relief and retirement relief in the context of a disposal of shares and outline the interaction of the two reliefs in practice....
Mairéad Hennessy discusses the workings of the VAT-on-property Capital Goods Scheme, providing examples that illustrate the application of the rules in certain scenarios and discussing practical challenges in operating the regime....
Conor Kennedy, in a two-part series of articles, considers the steps that practitioners should take to satisfy Revenue of the commercial legitimacy of any impugned transactions where tax avoidance is not the...
Caitríona Moran outlines the UK Budget announcement of the abolition of the “non-domiciled ” remittance-based tax regime and its replacement with a four-year Foreign Income and Gains residency regime, due to take...
Dearbhla Cunningham considers a recent High Court case concerning the meaning of “full and true disclosure” in the context of the four-year time limit on Revenue’s power to raise assessments....
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