Evelyn Delehanty, Author at Irish Tax Review

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....

Chief Executive’s Pages

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 & Moves

News and moves in the tax community.........

Group of office people walking at office open space. Team of business employees at coworking center. People at motion blur. Concept working at action

Employment Tax Matters: Finance Act 2022

Pat O’Brien provides a summary and analysis of the key provisions in the Finance Act 2022 relating to employment tax matters....

Revenue’s Code of Practice for Compliance Interventions

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....

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Temporary Business Energy Support Scheme: Overview of Rules and Key Points for SMEs

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...

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Taxation Considerations on Transitioning to Emergency Accommodation

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...

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Finance Act 2022: Impact on Financial Services Sector

Laura McKeown and Caroline Kealey summarise the key measures in Finance Act 2022 from a financial services perspective....

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Finance Act 2022: Changes to Pensions & Pan-European Personal Pension Products

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....

Finance Act Measures Updating R&D Tax Credit, KDB and Digital Games Tax Credit

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....

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Finance Act 2022: Residential Property Measures

Brendan Murphy outlines the measures in Finance Act 2022 aimed at alleviating the housing crisis, including incentives for renters, landlords, sellers and purchasers....

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Finance Act 2022: Disposal of Certain Patent Rights – Amendments to s757 TCA 1997

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....

Share Remuneration: An Alternative Benefit for Employees

Kim Doyle and James McMahon explain the different types of share-based remuneration that companies can use to recruit and retain employees tax-efficiently....

Recent Stamp Duty TAC Determinations: A Review

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...

Residential Zoned Land Tax: Latest Updates and Operational Considerations

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...

Editor’s Pages

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...

Policy and Representations Monitor

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...

Direct Tax Cases: Decisions from the Irish High Court and Tax Appeals Commission Determinations

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...

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Direct Tax Cases: Decisions from the UK and European Courts

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...

International Tax Update

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...

VAT Cases & VAT News

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...

Accounting Developments of Interest

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...

Legal Monitor

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...

Tax Appeals Commission Determinations

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...

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Key Dates Calendar

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...

President’s Pages

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...

Chief Executive’s Pages

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...

Tribute to Terry Cooney

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 & Moves

News and moves in the tax community......

Goal and plans for New year 2022. Businesswoman making her plan

Key CAT Compliance Obligations in 2022

Tracey O’Donnell and Lydia McCormack provide an overview of the key compliance obligations for capital acquisitions tax in 2022....

Taxation of Non-Resident Corporate Landlords

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...

Debt Warehousing Scheme: Key Developments and Dates Over the Months Ahead

The Tax Policy & Representations Team in the Irish Tax Institute provide the key developments on the Debt Warehouse Scheme....

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Non-EU Imports and Exports: VAT Considerations

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....

VAT on Property Considerations

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....

Exemption from VAT and Medical Services: Who, What and Why?

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....

Industrial equipment for brandy production..Copper still alembic

Arderin Distillery: Legitimate Expectation and Judicial Review of Revenue

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....

Section 117 of the Succession Act 1965: Who Has a Potential Claim?

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....

M&A Landscape Changes, and How Interest Limitation May Mean More Changes

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....

Digital Services Tax

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....

Tax Transparency: What Does It Mean for Companies?

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...

The Unshell Directive

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....

Policy and Representations Monitor

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Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission Determinations

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...

Direct Tax Cases: Decisions from the UK and European Courts

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...

International Tax Update

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...

VAT Cases & VAT News

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...

Accounting Developments of Interest

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...

Revenue Commissioners’ Update: Reviewing the Effectiveness of the
Co-operative Compliance Framework in Revenue

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...

Legal Monitor

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...

Tax Appeals Commission Determinations

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...

Customs Update – Winter 2022

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 2022

UK and Northern Ireland Tax Update - Winter 2022UK and Northern Ireland Tax Update - Winter 2022UK and Northern Ireland Tax Update - Winter 2022...

Editor’s Pages

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...

Interview with New Irish Tax Institute President,
Colm Browne

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...

Chief Executive’s Pages

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 & Moves

News and moves in the tax community......

Corporation Tax Return 2021: Focus on Disclosures

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....

Grid Connections: A Capital Allowances Conundrum

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....

Interest Limitation Rules: Interpretation and Guidance

Lorraine Mulligan outlines recent Revenue guidance on the ILR and highlights some areas where further clarification would be welcome....

Group Rationalisation Post-Acquisition: Part 1

Úna Ryan and Caroline Kennedy discuss the factors to consider in planning a post-acquisition group restructuring....

Institute Responds to Consultation on Implementing Pillar Two Minimum Tax Rate

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....

DEBRA: The Proposed Debt–Equity Bias Reduction Allowance

Paula Campbell and Chloe O’Hara discuss the European Commission’s proposal for a Directive on creating a debt–equity bias reduction allowance....

The Mobile US Private Client

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....

The Analysis of Employees and Contractors in Ireland “Pizzas, Elephants and Uber”

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....

The Legal Framework for Crypto-Assets

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....

The Tax Framework for Crypto-Assets

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...

Policy and Representations Monitor

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...

Direct Tax Cases: Decisions from the Irish High Court

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...

Direct Tax Cases: Decisions from the UK and European Courts

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,...

International Tax Update

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...

VAT Cases & VAT News

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...

Accounting Developments of Interest

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...

Revenue Commissioners’ Update

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...

Legal Monitor

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...

Tax Appeals Commission Determinations

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...

Tax Technology Update – Autumn 2022

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...

Customs Update – Autumn 2022

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,...

Editor’s Pages

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...

Policy and Representations Monitor

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...

Direct Tax Cases: Decisions from the Irish High Court and Tax Appeals Commission Determinations

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...

Direct Tax Cases: Decisions from the UK and European Courts

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,...

International Tax Update

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...

VAT Cases & VAT News

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 –...

Accounting Developments of Interest

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...

Legal Monitor

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....

Tax Appeals Commission Determinations

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...

Chief Executive’s Pages

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...

UK & Northern Ireland Tax Update

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...

Editor’s Pages

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...

Preparing for Pay and File 2022

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....

Key Considerations for 2021 Corporation Tax Compliance Cycle

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....

Capital Taxes Compliance Considerations

Siobhán O’Moore and Adrian Farragher outline the main CAT and CGT compliance issues that should be considered by both individuals and companies....

Relevant VAT Compliance Issues 2022

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....

Interest Limitation Rules: Key Issues for SMEs

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...

UK 2022 Spring Statement and What Might Be Next for UK Tax

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...

Iceberg and ice from glacier in arctic nature landscape in Ilulissat,Greenland. Aerial drone photo of icebergs in Ilulissat icefjord. Affected by climate change and global warming.

The Role of Tax in Combating Climate Change

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....

Post-Brexit: Practical Business and Direct Tax Issues to Consider

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....

Residential Zoned Land Tax: Under the Legal Lens

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....

The Tax Appeal Process

Conor Kennedy highlights the assortment of tax issues and the difficulties faced by practitioners in taking an appeal before the Tax Appeals Commission....