
President’s Pages
It has been a productive and eventful first quarter for the Institute, and the highlight was the Annual Dinner, which returned this year to its customary slot at the end of February....
It has been a productive and eventful first quarter for the Institute, and the highlight was the Annual Dinner, which returned this year to its customary slot at the end of February....
By the end of 2022 I was already anticipating the many familiar and new faces that would join us in-person during 2023. I’m delighted that the first three months have not disappointed,...
News and moves in the tax community.........
Pat O’Brien provides a summary and analysis of the key provisions in the Finance Act 2022 relating to employment tax matters....
Aidan Lucey and Mark Barrett explore the core components of the new Code and Compliance Intervention Framework, in force since 1 May 2022, and assess some of the early trends to emerge....
Emma Arlow provides an overview of the Temporary Business Energy Support Scheme, including definitions and key checklist items for companies, as well as a brief run-down of other relevant tax supports for...
Stephen Gahan and Oonagh Carney provide an analysis of some of the key issues arising for businesses and property owners when transitioning from an existing business model to the provision of emergency...
Laura McKeown and Caroline Kealey summarise the key measures in Finance Act 2022 from a financial services perspective....
Alison McHugh and Jennifer Dineen discuss the pension changes in Finance Act 2022, along with the new legislation in the Act that deals with the tax treatment of Pan-European Personal Pension Products....
Damien Flanagan and Cian Smith examine the details of the Finance Act 2022 changes for the R&D tax credit regime, the Knowledge Development Box and the digital games tax credit....
Brendan Murphy outlines the measures in Finance Act 2022 aimed at alleviating the housing crisis, including incentives for renters, landlords, sellers and purchasers....
Karen Grimes and Billy McMahon discuss the amendments to s757 TCA 1997 made by Finance Act 2022 and their possible impact on transactions involving intellectual property....
Kim Doyle and James McMahon explain the different types of share-based remuneration that companies can use to recruit and retain employees tax-efficiently....
Amanda-Jayne Comyn discusses two recent decisions on stamp duty by the Tax Appeals Commission (and later the High Court and Court of Appeal) that are topical and of importance for practitioners working...
Sinead Lew, Aaron Mullan and Clodagh Casey examine amendments to the residential zoned land tax (RZLT) introduced in Finance Act 2022 and outline a number of key practical considerations in relation to...
Issue 1, 2023 Editor’s Pages Published March 29, 2023 in Uncategorized Julie Burke, Editor Table of Contents Back to top Employment Tax Matters: Finance Act 2022 Pat O’Brien provides a summary and...
Issue 1, 2023 Policy and Representations Monitor Published March 29, 2023 in Issue 1, 2023 Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top...
Issue 1, 2023 Direct Tax Cases: Decisions from the Irish High Court and Tax Appeals Commission Determinations Published March 29, 2023 in Issue 1, 2023 Mark Ludlow, Senior Associate – Tax, RDJ...
Issue 1, 2023 Direct Tax Cases: Decisions from the UK and European Courts Published March 29, 2023 in Issue 1, 2023 Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC Ireland Patrick...
Issue 1, 2023 International Tax Update Published March 29, 2023 in Issue 1, 2023 Louise Kelly, Tax Partner, Deloitte Ireland LLP Claire McCarrick, Tax Senior Manager, Deloitte Ireland LLP Table of Contents...
Issue 1, 2023 VAT Cases & VAT News Published March 29, 2023 in Issue 1, 2023 Gabrielle Dillon, Director – VAT, PwC Ireland Table of Contents Back to top VAT Cases Provision...
Issue 1, 2023 Accounting Developments of Interest Published March 29, 2023 in Issue 1, 2023 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Ten-Year Audits and Sole...
Issue 1, 2023 Legal Monitor Published March 29, 2023 in Issue 1, 2023 Philip McQueston, Of Counsel, A&L Goodbody Table of Contents Back to top Selected Acts Signed into Law from 1...
Issue 1, 2023 Tax Appeals Commission Determinations Published March 29, 2023 in Issue 1, 2023 Catherine Dunne, Barrister-at-Law Table of Contents Back to top Published from 1 November 2022 to 31 January...
Issue 1, 2023 Key Dates Calendar Published March 29, 2023 in Issue 1, 2023 Helen Byrne, Senior Manager, Tax Knowledge Services, EY This regular feature includes key tax dates for individuals and...
The final quarter is always busy for the Institute and its members, and this year was no different. It kicked off with the publication of the Report of the Commission on Taxation...
From the lifting of Covid-19 restrictions and a war on European soil to an energy and cost-of-living crisis, 2022 has not been a year that we could have predicted. Yet, as we...
Terry was a founder member of the then Institute of Taxation in Ireland and attended the legendary first meeting in the Presbyterian Association Hall on St Stephen’s Green that approved the foundation...
News and moves in the tax community......
Tracey O’Donnell and Lydia McCormack provide an overview of the key compliance obligations for capital acquisitions tax in 2022....
Niall McCarthy and Dominic O’Shaughnessy outline the potential Irish tax implications for non-resident corporate landlords and focus on some of the issues arising from the transition to the corporation tax regime for...
The Tax Policy & Representations Team in the Irish Tax Institute provide the key developments on the Debt Warehouse Scheme....
Philip Nolan and Emma Galvin consider the VAT compliance implications for Irish businesses of trading in goods with businesses in non-EU, “third”, countries, with a particular focus on import VAT....
Richard Concannon and Donal Kennedy give an overview of common issues and pitfalls that can arise from a VAT perspective as part of property transactions....
Gabrielle Dillon considers two recent determinations of the Tax Appeals Commission on VAT and medical services and outlines relevant case law of the Court of Justice of the European Union....
Lee Squires and Mona Costelloe consider the High Court decision in Arderin Distillery and its impact on judicial review claims against the Revenue involving legitimate expectation issues....
Nichola Delaney provides an analysis of the recent decision of Stack J in the case on s117 applications and explores who exactly might qualify as a “child” under the Act....
Alan Heuston and James Quirke consider the mergers and acquisitions (M&A) landscape in Ireland, as well as the recent tax provisions and changes in company law that impact on M&A....
Kim Doyle outlines the history of the digital tax debate, the OECD and EU proposals, the current main unilateral DSTs and the next steps expected from the OECD under Pillar One....
Laura Harney and Opeyemi Osunsan outline the tax transparency landscape and key considerations when looking to develop a company’s tax disclosure strategy, in the context of stakeholders’ demanding greater levels of tax...
Michael Raine outlines the requirements of the EU draft Directive, which is designed to discourage the creation of shell undertakings where they are used for improper tax purposes....
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Issue 4, 2022 Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission Determinations Published December 8, 2022 in Issue 4, 2022 Mark Ludlow, Senior Associate – Tax, RDJ LLP...
Issue 4, 2022 Direct Tax Cases: Decisions from the UK and European Courts Published December 8, 2022 in Issue 4, 2022 Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC Ireland Patrick...
Issue 4, 2022 International Tax Update Published December 8, 2022 in Issue 4, 2022 Louise Kelly, Tax Partner, Deloitte Ireland LLP Claire McCarrick, Tax Senior Manager, Deloitte Ireland LLP Table of Contents...
Issue 4, 2022 VAT Cases & VAT News Published December 8, 2022 in Issue 4, 2022 Gabrielle Dillon, Director – VAT, PwC Ireland Table of Contents Back to top VAT Cases Transfer...
Issue 4, 2022 Accounting Developments of Interest Published December 8, 2022 in Issue 4, 2022 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Russian Sanctions The EU...
Issue 4, 2022 Revenue Commissioners’ Update: Reviewing the Effectiveness of the Co-operative Compliance Framework in Revenue Published December 8, 2022 in Issue 4, 2022 Vincent Walsh, Large Corporates Division, Revenue Table of...
Issue 4, 2022 Legal Monitor Published December 8, 2022 in Issue 4, 2022 Caroline Austin, Partner, Tax Department, Matheson Table of Contents Back to top Selected Acts Signed into Law 1 August–31...
Issue 4, 2022 Tax Appeals Commission Determinations Published December 8, 2022 in Issue 4, 2022 Tara Duggan, Tax Technical Author, Irish Tax Institute Table of Contents Back to top Determinations of the...
Issue 4, 2022 Customs Update – Winter 2022 Published December 8, 2022 in Issue 4, 2022 Mark Brennan, Senior Manager, Global Trade & Customs, PwC Ireland John P. O’Loughlin, Partner, Global Trade...
UK and Northern Ireland Tax Update - Winter 2022UK and Northern Ireland Tax Update - Winter 2022UK and Northern Ireland Tax Update - Winter 2022...
Issue 4, 2022 Editor’s Pages Published December 8, 2022 in Issue 4, 2022 Table of Contents Back to top Key CAT Compliance Obligations in 2022 Tracey O’Donnell and Lydia McCormack provide an...
Colm Browne was inaugurated as the 47th President of the Institute at the AGM on 8 September. Colm is a Tax Director in PwC and is based in Limerick. Before taking up...
At the Institute’s recent Annual General Meeting, Colm Browne was elected as the 47th President of the Institute. Colm joined Council in 2014 and has been on many Institute committees over the...
News and moves in the tax community......
Patrick Mulcahy and Ross Duffy set out some of the key disclosure changes to the 2021 Form CT1 (including graphical illustration) with the aim of assisting practitioners through a busy compliance season....
Steven Gardiner analyses a recent Tax Appeals Commission determination that tackles the thorny issue of whether power station grid connection costs qualify for capital allowances....
Lorraine Mulligan outlines recent Revenue guidance on the ILR and highlights some areas where further clarification would be welcome....
Úna Ryan and Caroline Kennedy discuss the factors to consider in planning a post-acquisition group restructuring....
Anne Gunnell and Clare McGuinness outline the Institute’s response to the Department of Finance consultation on the implementation into Irish law of the EU Pillar Two Minimum Tax Directive....
Paula Campbell and Chloe O’Hara discuss the European Commission’s proposal for a Directive on creating a debt–equity bias reduction allowance....
Brian Broderick considers the tax implications of migrating from the US to Ireland for private clients – both Irish nationals returning home and US nationals with no pre-existing Irish links....
Julie Galbraith and Robert Dever discuss the decision of the Court of Appeal in Karshan (Midlands Limited) t/a Domino’s Pizza v The Revenue Commissioners and its implications for businesses in Ireland....
John Breslin and David Sweetman consider the current legal status of crypto-assets in Ireland at common law and the trajectory of crypto-asset regulation in the European Union....
Susan Roche, Nicola Sheridan and Ruth Maloney consider the current tax treatment of crypto-assets and transactions in Ireland, across direct and indirect taxes, along with the proposals relating to tax at EU...
Issue 3, 2022 Policy and Representations Monitor Published September 26, 2022 in Regular Features Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top News...
Issue 3, 2022 Direct Tax Cases: Decisions from the Irish High Court Published September 26, 2022 in Regular Features Mark Ludlow, Senior Associate – Tax, RDJ LLP Table of Contents Back to...
Issue 3, 2022 Direct Tax Cases: Decisions from the UK and European Courts Published September 26, 2022 in Regular Features Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC Ireland Patrick Lawless,...
Issue 3, 2022 International Tax Update Published September 26, 2022 in Regular Features Louise Kelly, Tax Partner, Deloitte Ireland LLP Claire McCarrick, Tax Senior Manager, Deloitte Ireland LLP Table of Contents Back...
Issue 3, 2022 VAT Cases & VAT News Published September 26, 2022 in Issue 3, 2022 Gabrielle Dillon, Director – VAT, PwC Ireland Table of Contents Back to top VAT Cases Rates...
Issue 3, 2022 Accounting Developments of Interest Published September 26, 2022 in Issue 3, 2022 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Charities (Amendment) Bill 2022...
Issue 3, 2022 Revenue Commissioners’ Update Published September 26, 2022 in Regular Features Table of Contents Back to top Reminder to Update Your Bank Details on revenue.ie Revenue is reminding customers who...
Issue 3, 2022 Legal Monitor Published September 26, 2022 in Regular Features Caroline Austin, Partner, Tax Department, Matheson Table of Contents Back to top Selected Acts Signed into Law 1 May–31 July...
Issue 3, 2022 Tax Appeals Commission Determinations Published September 26, 2022 in Regular Features Tara Duggan, Tax Technical Author, Irish Tax Institute Table of Contents Back to top Determinations of the Tax...
Issue 3, 2022 Tax Technology Update – Autumn 2022 Published September 26, 2022 in Regular Features John Curry, Principal, Tax Transformation & Technology, KPMG Table of Contents Back to top “Automation applied...
Issue 3, 2022 Customs Update – Autumn 2022 Published September 26, 2022 in Regular Features John P. O’Loughlin, Partner, Global Trade & Customs, PwC Ireland Gavin Williams, Associate, Global Trade and Customs,...
Issue 3, 2022 Editor’s Pages Published September 26, 2022 in Issue 3, 2022 Table of Contents Back to top Corporation Tax Return 2021: Focus on Disclosures Patrick Mulcahy and Ross Duffy set...
Issue 2, 2022 Policy and Representations Monitor Published June 30, 2022 in Issue 2, 2022 Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents News Alert Revenue’s...
Issue 2, 2022 Direct Tax Cases: Decisions from the Irish High Court and Tax Appeals Commission Determinations Published June 30, 2022 in Issue 2, 2022 Tara Duggan, Tax Technical Author, Irish Tax...
Issue 2, 2022 Direct Tax Cases: Decisions from the UK and European Courts Published June 30, 2022 in Issue 2, 2022 Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC Patrick Lawless,...
Issue 2, 2022 International Tax Update Published June 30, 2022 in Issue 2, 2022 Louise Kelly, Tax Partner, Deloitte Ireland LLP Geraldine McCann, Partner, Tax & Legal, Deloitte Ireland LLP Table of...
Issue 2, 2022 VAT Cases & VAT News Published June 30, 2022 in Issue 2, 2022 Gabrielle Dillon, Director, Twomey Moran Table of Contents VAT Cases Right to Deduct Input VAT –...
Issue 2, 2022 Accounting Developments of Interest Published June 30, 2022 in Issue 2, 2022 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Audit Monitoring Update All auditors in Ireland...
Issue 2, 2022 Legal Monitor Published June 30, 2022 in Issue 2, 2022 Caroline Austin, Partner, Tax Department, Matheson Table of Contents Selected Acts Signed into Law 1 February–30 April 2022 No....
Issue 2, 2022 Tax Appeals Commission Determinations Published June 30, 2022 in Issue 2, 2022 Tara Duggan, Tax Technical Author, Irish Tax Institute Determinations of the Tax Appeals Commission Published from 1...
When this time last year is compared to now, it’s clear that we have come a long way. The important Covid-19 supports are being wound down, with Revenue doing the final checks...
Issue 2, 2022 UK & Northern Ireland Tax Update Published June 30, 2022 in Issue 2, 2022 Marie Farrell, Tax Director, KPMG Ireland (Belfast Office) Table of Contents Introduction In 1789 Benjamin...
Issue 2, 2022 Editor’s Pages Published June 30, 2022 in Issue 2, 2022 Julie Burke, Editor Table of Contents Preparing for Pay and File 2022 Lauren Clabby highlights areas that practitioners need...
Lauren Clabby highlights areas that practitioners need to be mindful of when preparing and filing 2022 personal tax returns, with a particular emphasis on the complexities added by the Covid-19 pandemic....
Brendan Murphy and Kevin Donovan outline the key considerations for tax advisers and companies regarding the submission of corporation tax returns for accounting periods ending in 2021....
Siobhán O’Moore and Adrian Farragher outline the main CAT and CGT compliance issues that should be considered by both individuals and companies....
Sinéad Leahy and Sinéad MacDonnell explain recent changes in VAT reporting requirements and outline how taxpayers can meet the requirements and minimise risks by implementing robust internal processes and controls....
Emma Arlow analyses the impact of the new interest limitation rules on SMEs at different stages of their lifecycle and provides a detailed worked example of how the rules apply to interest...
Patrick Duggan considers highlights from the UK 2022 Spring Statement and some previously announced tax measures that came into force on 1 April 2022 and contemplates what might lie ahead in the...
Catherine Murray and Paul Lombard discuss Ireland’s current commitments to combating climate change and how tax can be used to encourage green investment in Ireland while mitigating the risks of climate change....
Nathan Doherty and Robert Henson highlight some of the direct tax impacts of Brexit for businesses, particularly for groups with UK companies in their structure....
Brendan Slattery, Martina Firbank and Eleanor MacDonagh examine the new residential zoned land tax introduced by the Finance Act 2021 and consider its potential impact on property owners and developers....
Conor Kennedy highlights the assortment of tax issues and the difficulties faced by practitioners in taking an appeal before the Tax Appeals Commission....
It has been a busy quarter on all fronts in the Institute; it has also been a particularly eventful one as we inched our way back from online through hybrid to in-person...
Philip McQueston and Rebecca Dorrington review OECD and EU mandatory arbitration measures aimed at improving international tax dispute resolution....
News and moves in the tax community...
It’s been a bizarre start to 2022. We were inching our way back to near normality, after two years of pandemic restrictions, and then Russia launches a full-scale invasion of Ukraine. Suddenly,...
Welcoming our team back to the office after nearly two years was truly enjoyable. The sound of catch-ups and “nice to meet you” introductions as new colleagues met each other for the...
News and moves in the tax community....
Mark Barrett explains the changes in Revenue’s new Code of Practice, which will “go live” on 1 May, and outlines the Institute’s work to inform and assist members in the transition to...
Mary Healy provides a summary of the ITI’s key representations on these developments in our engagement with Revenue over the last eight months....
Sarah Waters provides an overview of Revenue’s new Compliance Intervention Framework....
Harry Harrison and Seán McCarthy outline of some of the key aspects of the reverse hybrid legislation, as well as changes to the existing anti-hybrid legislation, recently introduced by Finance Act 2021....
Ethna Kennon and Patrick Whelan outline the case law behind FA 2021’s abolition of suppliers’ entitlement to reclaim VAT that was previously accounted for in respect of non-refundable customer deposits....
Sarah Meredith provides a summary of the Finance Act 2021 changes from a corporate tax perspective....
Paul Nestor explains the FA 2021 changes to the Employment Investment Incentive, the Employment Wage Subsidy Scheme and income tax warehousing for proprietary directors....
Issue 1, 2022 Policy and Representations Monitor Published March 21, 2022 in Issue 1, 2022 Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents News Alert European...
Julia Considine outlines the amendments to capital acquisitions tax and stamp duty made in Finance Act 2021....
Issue 1, 2022 Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission Determinations Published March 21, 2022 in Issue 1, 2022 Fiona Carney, Director, Tax Solutions Centre, PwC Table...
Susan Roche, Antoinette Ryan and David Gillen provide an overview of DAC 7 provisions recently introduced into Irish legislation as part of Finance Act 2021 and highlight some key areas for consideration....