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Published online in December 2024...
Published online in September 2024...
Harry Harrison, Paul McKenna
Robert Dever, Gerry Beausang
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
William Fry
Neil Phair
Phair & Co. Tax and
Business Advisors
George Thompson
PwC Ireland
Eoin Tobin
RDJ, LLP
Lee Squires considers the Court of Appeal decision in Hanrahan v Revenue Commissioners on the general anti-avoidance rule (GAAR) in s811 TCA 1997 and its potential implications for Revenue’s future application of...
Lauren Clabby provides guidance on completing the 2024 Form 11/12, including a review of relevant Finance Act changes and eBriefs published by Revenue....
Eoin Tobin considers tax changes introduced in Finance Act 2024 that affect charities and sports bodies. ...
Aidan Lucey and Opeyemi Osunsan explore how tax intersects with the environmental, social and governance pillars; the impact of new regulations on tax transparency; and the importance of tax governance for businesses....
Mairéad Hennessy and Carol Ryan discuss the tax implications for Irish residents managing UK individual savings accounts (ISAs), highlighting Irish tax costs and the importance of understanding the Irish rules for effective...
Ronan Moore considers the evolution of the manufacturing process and discusses whether tax allowances available for industrial buildings need to be modernised with the emergence of Industry 4.0....
Kim Clarke and Bríd Harkin provide an overview of VAT considerations for the funds sector, including compliance obligations, VAT recovery and exemption considerations, explanation of Finance Act 2022 and 2024 changes and...
Keith Daly breaks down what blockchain and tokenisation are and explains how they are monetised and what that means from a tax perspective....
Conor Kennedy discusses the Revenue Commissioners’ right to publish tax defaulters’ names, legal challenges, and rulings of the European Court of Human Rights, and proposes reforms for fairer procedures and taxpayer protections....
Jonathan Sheahan summarises the options available to Irish-resident individual investors in regulated securities and outlines the merits of the various options....
Tara Duggan considers the possible impact of the UK Upper Tribunal findings in the Lee case, with particular regard to whether “the period of ownership” refers to the land or the building....
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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.
