An Overview of Country-by-Country Reporting in 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....

VAT Registrations: Practical Challenges and Pitfalls

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...

Policy and Representations Monitor

Issue 2, 2024 Policy and Representations Monitor Published June 13, 2024 in Regular Features Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top News...

Recent Revenue eBriefs

Issue 2, 2024 Recent Revenue eBriefs Published June 13, 2024 in Regular Features Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top Revenue eBriefs...

International Tax Update

Issue 2, 2024 International Tax Update Published June 13, 2024 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 2, 2024 VAT Cases & VAT News Published June 13, 2024 in Regular Features Gabrielle Dillon, Director – VAT, PwC Ireland Table of Contents Back to top VAT Cases Supplies of...

Accounting Developments of Interest

Issue 2, 2024 Accounting Developments of Interest Published June 13, 2024 in Regular Features Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Audit Exemption Turnover Limit for...

Legal Monitor

Issue 2, 2024 Legal Monitor Published June 13, 2024 in Regular Features Nicola Corrigan, Senior Associate, William Fry Tax Advisors Table of Contents Back to top Selected Acts Signed into Law from...

Tax Appeals Commission Determinations

Issue 2, 2024 Tax Appeals Commission Determinations Published June 13, 2024 in Regular Features Catherine Dunne, Barrister-at-Law Table of Contents Back to top Published from 1 February to 30 April 2024 Income...

Customs Update – Summer 2024

Issue 2, 2024 Customs Update – Summer 2024 Published June 13, 2024 in Regular Features Nick Koolen, Senior Manager, Global Trade & Customs, PwC Ireland John P. O’Loughlin, Partner, Global Trade &...

Editor’s Pages

Issue 2, 2024 Editor’s Pages Published June 13, 2024 in Issue 2, 2024 Julie Burke, Editor Table of Contents Back to top An Overview of Country-by-Country Reporting in Ireland George Thompson and...

President’s Pages

The highlight of Q2 was undoubtedly our Annual Conference, which took place, as usual, in the Galmont in Galway on 19 and 20 April. It was superbly well organised and zipped along...

Martin Lambe

Chief Executive’s Pages

First, I want to thank you for renewing your subscriptions and submitting your CPD declarations. We also contacted you seeking your feedback on the services we provide, which has informed the development of...

Key Dates Calendar

Issue 2, 2024 Key Dates Calendar Published June 13, 2024 in Regular Features Helen Byrne, Senior Manager, Tax Knowledge Services, EY a a This regular feature includes key tax dates for individuals...

Introduction of Pillar Two GloBE Rules in Ireland

Harry Harrison, Chloe Fox and Paul McKenna provide a high-level overview of the GloBE rules, drawing attention to the areas of particular importance and seeking to simplify insofar as possible these very...

Policy and Representations Monitor

Issue 1, 2024 Policy and Representations Monitor Published March 27, 2024 in Regular Features Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top News...

Recent Revenue eBriefs

Issue 1, 2024 Recent Revenue eBriefs Published March 27, 2024 in Regular Features Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top Revenue e-Briefs...

International Tax Update

Issue 1, 2024 International Tax Update Published March 27, 2024 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 1, 2024 VAT Cases & VAT News Published March 27, 2024 in Regular Features Gabrielle Dillon, Director – VAT, PwC Ireland Table of Contents Back to top VAT Cases Economic Activity...

Accounting Developments of Interest

Issue 1, 2024 Accounting Developments of Interest Published March 27, 2024 in Regular Features Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Insurance Accounting The Financial Reporting...

Legal Monitor

Issue 1, 2024 Legal Monitor Published March 27, 2024 in Regular Features Nicola Corrigan, Senior Associate, William Fry Tax Advisors Table of Contents Back to top Selected Acts Signed into Law from...

Tax Appeals Commission Determinations

Issue 1, 2024 Tax Appeals Commission Determinations Published March 27, 2024 in Regular Features Catherine Dunne, Barrister-at-Law Table of Contents Back to top Published from 1 November 2023 to 31 January 2024...

President’s Pages

The Annual Dinner is always the biggest, most stylish and most convivial night in the Institute’s calendar, and this year’s gathering at the Clayton Hotel on the last Friday night in February...

Martin Lambe

Chief Executive’s Pages

The start of the year has been busy, with many in-person events running alongside multiple representations made on behalf of you and your clients....

Editor’s Pages

Issue 1, 2024 Editor’s Pages Published March 27, 2024 in Issue 1, 2024 Julie Burke, Editor Table of Contents Back to top Introduction of Pillar Two GloBE Rules in Ireland Harry Harrison,...

Offshore Funds: A Case for Simplification?

Kevin Smith and Bernadine Dooley provide an overview of the offshore funds legislation in Ireland and focus on some of the key distinctions and difficulties for taxpayers and advisers in navigating the...

Taxation of Non-Resident Landlords

Charlotte Cumiskey gives an overview of the essential tax obligations of both individual and corporate non-resident landlords in Ireland....

CESOP: New EU Tax Information Reporting Requirements

Nicola Sheridan and Ruth Maloney explain the CESOP Directive, which will come into effect from 1 January 2024 and will require payment service providers to maintain electronic records on cross-border payments and...

Policy and Representations Monitor

Issue 4, 2023 Policy and Representations Monitor Published December 18, 2023 in Regular Features Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top News...

Recent Revenue eBriefs

Issue 4, 2023 Recent Revenue eBriefs Published December 18, 2023 in Regular Features Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top Revenue eBriefs...

International Tax Update

Issue 4, 2023 International Tax Update Published December 18, 2023 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 4, 2023 VAT Cases & VAT News Published December 18, 2023 in Regular Features Gabrielle Dillon, Director – VAT, PwC Ireland Table of Contents Back to top VAT Cases Taxable Amount...

Accounting Developments of Interest

Issue 4, 2023 Accounting Developments of Interest Published December 18, 2023 in Regular Features Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Anti-Money-Laundering Authority The Irish Government...

Legal Monitor

Issue 4, 2023 Legal Monitor Published December 18, 2023 in Regular Features Philip McQueston, Of Counsel, A&L Goodbody Table of Contents Back to top Selected Acts Signed into Law from 1 August...

Tax Appeals Commission Determinations

Issue 4, 2023 Tax Appeals Commission Determinations Published December 18, 2023 in Regular Features Catherine Dunne, Barrister-at-Law Table of Contents Back to top Published from 1 August to 31 October 2023 Income...

Tax Technology Update – Winter 2023

Issue 4, 2023 Tax Technology Update – Winter 2023 Published December 18, 2023 in Regular Features Tim Duggan, Director, Tax Transformation and Technology, KPMG Aileen Carroll, Director, FS Tax, KPMG Table of...

UK and Northern Ireland Tax Update – Winter 2023

Issue 4, 2023 UK and Northern Ireland Tax Update – Winter 2023 Published December 18, 2023 in Regular Features Marie Farrell, Tax Director, KPMG Ireland (Belfast Office) Table of Contents Back to...

Customs Update – Winter 2023

Issue 4, 2023 Customs Update – Winter 2023 Published December 18, 2023 in Regular Features Nick Koolen, Senior Manager, Global Trade & Customs, PwC Ireland John P. O’Loughlin, Partner, Global Trade &...

Editor’s Pages

Issue 4, 2023 Editor’s Pages Published December 18, 2023 in Issue 4, 2023 Julie Burke, Editor Table of Contents Back to top The Last Slice of the Action? Supreme Court Delivers in...

President’s Pages

The final quarter of the year has its own momentum in the tax world – the Budget, and the month of leaks leading up to it, the publication of the Finance Bill...

Martin Lambe

Chief Executive’s Pages

We are coming to the close of another year that has seen much change not just in tax but also in technology, with the fast-paced development of artificial intelligence. The last three...

Disclaimers: Recent Case Law Issues

Eoin Tobin discusses the judgment of Twomey J in the High Court case of Egan, which considered the legal effect of a disclaimer in favour of a third party for the first...

Policy and Representations Monitor

Issue 3, 2023 Policy and Representations Monitor Published September 28, 2023 in Issue 3, 2023 Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top...

Recent Revenue eBriefs

Issue 3, 2023 Recent Revenue eBriefs Published September 28, 2023 in Issue 3, 2023 Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top Revenue...

International Tax Update

Issue 3, 2023 International Tax Update Published September 28, 2023 in Issue 3, 2023 Louise Kelly, Tax Partner, Deloitte Ireland LLP Claire McCarrick, Tax Senior Manager, Deloitte Ireland LLP Table of Contents...

VAT Cases & VAT News

Issue 3, 2023 VAT Cases & VAT News Published September 28, 2023 in Issue 3, 2023 Gabrielle Dillon, Director – VAT, PwC Ireland Table of Contents Back to top VAT Cases Direct...

Accounting Developments of Interest

Issue 3, 2023 Accounting Developments of Interest Published September 28, 2023 in Issue 3, 2023 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Updated Guidance Note on...

Legal Monitor

Issue 3, 2023 Legal Monitor Published September 28, 2023 in Issue 3, 2023 Philip McQueston, Of Counsel, A&L Goodbody Table of Contents Back to top Selected Acts Signed into Law 1 May...

Tax Appeals Commission Determinations

Issue 3, 2023 Tax Appeals Commission Determinations Published September 28, 2023 in Issue 3, 2023 Catherine Dunne, Barrister-at-Law Table of Contents Back to top Published from 1 May to 31 July 2023...

Customs Update – Autumn 2023

Issue 3, 2023 Customs Update – Autumn 2023 Published September 28, 2023 in Issue 3, 2023 Paul Rodgers, Director, Global Trade and Customs, PwC Ireland John P. O’Loughlin, Partner, Global Trade &...

Interview with New
Institute President,
Tom Reynolds

Tom Reynolds was inaugurated as the Institute’s 48th President at the AGM on 7 September. Tom has worked in senior tax roles in multinational manufacturing industries for the last 28 years, including...

Martin Lambe

Chief Executive’s Pages

The Institute’s Annual General Meeting took place on 7 September and Tom Reynolds was elected as our 48th President. Tom joined Council in 2008 and has been a valued member of numerous...

Editor’s Pages

Issue 3, 2023 Editor’s Pages Published September 28, 2023 in Issue 3, 2023 Julie Burke, Editor Table of Contents Back to top 100 Years of “The Fullest Fiscal Freedom”: The Creation of...

ePSWT: A Guide for the Tax Practitioner

Feargal Kinsella provides an overview of the electronic system for professional services withholding tax, introduced in 2021, and explains how interim refunds can be claimed....

The Domicile Levy: Relevance to Tax Returns 2022

Anne Hogan provides an analysis of Part 18C, s531AA to s531AK, TCA 1997, which deals with the domicile levy payable by certain individuals, highlighting the points to be considered for taxpayer compliance...

Irish Transfer Pricing Requirements Refresher

Anthony Crewe provides a high-level review of the recent changes to the Irish transfer pricing rules, highlighting their application to companies and branches operating in Ireland and the consequences of non-compliance....

Editor’s Pages

Issue 2, 2023 Editor’s Pages Published June 28, 2023 in Issue 2, 2023 Julie Burke, Editor Table of Contents Back to top Preparing for Pay and File 2023: Tips and Tricks Lauren...

Policy and Representations Monitor

Issue 2, 2023 Policy and Representations Monitor Published June 28, 2023 in Issue 2, 2023 Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top...

Recent Revenue eBriefs

Issue 2, 2023 Recent Revenue eBriefs Published June 28, 2023 in Issue 2, 2023 Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Back to top Revenue eBriefs Issued from...

International Tax Update

Issue 2, 2023 International Tax Update Published June 28, 2023 in Issue 2, 2023 Louise Kelly, Tax Partner, Deloitte Ireland LLP Claire McCarrick, Tax Senior Manager, Deloitte Ireland LLP Table of Contents...

VAT Cases & VAT News

Issue 2, 2023 VAT Cases & VAT News Published June 28, 2023 in Issue 2, 2023 Gabrielle Dillon, Director – VAT, PwC Ireland Table of Contents Back to top VAT Cases Intra-Community...

Accounting Developments of Interest

Issue 2, 2023 Accounting Developments of Interest Published June 28, 2023 in Issue 2, 2023 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Insolvency Practitioners and Anti-Money...

Revenue Commissioners’ Update

Issue 2, 2023 Revenue Commissioners’ Update Published June 28, 2023 in Issue 2, 2023 Table of Contents Back to top EU Cross-Border eCommerce Payments Reporting Overview On 18 February 2020, the European...

Legal Monitor

Issue 2, 2023 Legal Monitor Published June 28, 2023 in Issue 2, 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 2, 2023 Tax Appeals Commission Determinations Published June 28, 2023 in Issue 2, 2023 Catherine Dunne, Barrister-at-Law Table of Contents Back to top Published from 1 February to 30 April 2023...

Tax Technology Update – Summer 2023

Issue 2, 2023 Tax Technology Update – Summer 2023 Published June 28, 2023 in Issue 2, 2023 Andrew Egan, Director, Tax Transformation & Technology, KPMG Table of Contents Back to top Introduction...

President’s Pages

Quarter 2 got off to a flying start with our return to the Galmont Hotel in Galway for the Institute’s first in-person Annual Conference in four years. There was a great buzz...

Martin Lambe

Chief Executive’s Pages

First, I want to thank you all for renewing your subscriptions and submitting your CPD declarations. We also wrote to you requesting you to participate in our research project on the career in...

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....

Martin Lambe

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,...

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...

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...

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...

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...

Martin Lambe

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...

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...

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....

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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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...

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...

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...

Martin Lambe

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...

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....

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 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...

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...

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...

Martin Lambe

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....

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...

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....

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....

President’s Pages

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...

President’s Pages

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,...

Martin Lambe

Chief Executive’s Pages

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...

Policy and Representations Monitor

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...

International Tax Update

Issue 1, 2022 International Tax Update Published March 21, 2022 in Issue 1, 2022 Louise Kelly, Tax Partner, Deloitte Ireland LLP Geraldine McCann, Tax Director, Deloitte Ireland LLP Table of Contents BEPS:...

Transfer Pricing: Domestic Exclusion

Dominic McNeill, Ciaran Dornan and Dan McSwiney discuss the exclusion from the application of the basic rules on transfer pricing in Ireland that is provided in respect of certain wholly domestic transactions...

VAT Cases & VAT News

Issue 1, 2022 VAT Cases & VAT News Published March 21, 2022 in Issue 1, 2022 Gabrielle Dillon, Director, Twomey Moran Table of Contents VAT Cases Reduction of Taxable Amount for VAT...

Accounting Developments of Interest

Issue 1, 2022 Accounting Developments of Interest Published March 21, 2022 in Issue 1, 2022 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Ukraine: accountants’ duties and obligations related to...

Legal Monitor

Issue 1, 2022 Legal Monitor Published March 21, 2022 in Issue 1, 2022 Caroline Austin, Partner, Tax, Matheson Table of Contents New for 2022 Caroline Austin details Acts passed, Bills initiated and Statutory...

Editor’s Pages

Issue 1, 2022 Editor’s Pages Published March 21, 2022 in Issue 1, 2022 Julie Burke, Editor Table of Contents Finance Act 2021 and the Code of Practice for Revenue Compliance Interventions Mark...

Tax Appeals Commission: A More Appealing Process

Danielle Cunniffe and Kevin Quinn discuss their experience of the TAC, which is blazing a trail in the efficient and effective management of tax appeals, and highlight some areas of focus for...

Tax Technology Update

Issue 1, 2022 Tax Technology Update Published March 21, 2022 in Issue 1, 2022 John Curry, Principal, Tax Transformation & Technology, KPMG Andrew Egan, Director, Tax Transformation & Technology, KPMG Table of...

Legislation & Policy Monitor

Issue 4, 2021 Legislation & Policy Monitor Published December 16, 2021 in Issue 4, 2021 Lorraine Sheegar, Tax Manager – Tax Policy and Representations, Irish Tax Institute Table of Contents News Alert...

Tax Compliance and the Capital Taxes

Amanda-Jayne Comyn and Theresa Ryan explain the filing requirements for CGT and CAT, outlines the implications of failure to file a return or failure to disclose the requisite information....

Perrigo and the €1.6 Billion Assessment

Kieran Binchy provides a case report on Perrigo Pharma International DAC v McNamara [2020] IEHC 552, setting out why Perrigo’s claim for legitimate expectation was unsuccessful....

Compliance Deadlines

Issue 4, 2021 Compliance Deadlines Published December 15, 2021 in Issue 4, 2021 Helen Byrne, Senior Manager, Tax Knowledge Services, EY Table of Contents General 1 Jan Farmers’ flat-rate addition reduced from...

International Tax Update

Issue 4, 2021 International Tax Update Published December 16, 2021 in Issue 4, 2021 Louise Kelly, Tax Partner, Deloitte Ireland LLP Geraldine McCann, Tax Director, Deloitte Ireland LLP Table of Contents BEPS:...

VAT Cases & VAT News

Issue 4, 2021 VAT Cases & VAT News Published December 16, 2021 in Issue 4, 2021 Gabrielle Dillon, Director, Twomey Moran Table of Contents VAT Cases Activities of Public TV Broadcasters Financed...

Local Property Tax: Back to Basics

Ingrid O’Gorman and Cian O’Donovan review the changes to the local property tax regime introduced by the Finance (Local Property Tax) (Amendment) Act 2021....

President’s Pages

Historic is an over-used adjective, but as a description of developments in international tax over the last quarter, it is entirely apt. After a decade of intensive negotiation and detailed work by...

Accounting Developments of Interest

Issue 4, 2021 Accounting Developments of Interest Published December 16, 2021 in Issue 4, 2021 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents IAASA sets out some key considerations for...

Martin Lambe

Chief Executive’s Pages

“Winter is coming” is a phrase associated with Game of Thrones, yet it aptly applies to the work of tax advisers. In the last three months alone, Ireland has signed up to...

Cybercrime: Know Your Enemy

Jacky Fox outlines the steps required by firms of every size to measure their security capabilities against increasingly sophisticated cyber threats....

Revenue Commissioners’ Update

Issue 4, 2021 Revenue Commissioners’ Update Published December 16, 2021 in Issue 4, 2021 Therese Bourke, Personal Taxes Policy and Legislation Division, Revenue Dolores Cañas-Bejarano, Personal Taxes Policy and Legislation Division, Revenue...

Editor’s Pages

Issue 4, 2021 Editor’s Pages Published December 15, 2021 in Issue 4, 2021 Julie Burke, Editor Table of Contents President Biden’s Proposed US Tax Reform (Build Back Better Act) Louise Kelly and...

Martin Lambe

Chief Executive’s Pages

We are delighted to welcome Karen Frawley as our 46th President after her inauguration at the Institute’s AGM on 9 September. ...

Legislation & Policy Monitor

Issue 3, 2021 Legislation & Policy Monitor Published September 21, 2021 in Issue 3, 2021 Lorraine Sheegar, Tax Manager – Tax Policy and Representations, Irish Tax Institute Table of Contents News Alert...

Direct Tax Cases: Decisions from the UK Courts

Meta Direct Tax Cases: Decisions from the UK Courts Published September 16, 2021 in Issue 3, 2021 Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC Patrick Lawless, Tax Senior Manager, Tax...

Compliance Deadlines

Meta Compliance Deadlines Published September 16, 2021 in Issue 3, 2021 Helen Byrne, Senior Manager, Tax Knowledge Services, EY Table of Contents General 7 Oct Under mandatory reporting rules, promoters of certain...

International Tax Update

Meta International Tax Update Published September 21, 2021 in Issue 3, 2021 Louise Kelly, Tax Partner, Deloitte Ireland LLP Geraldine McCann, Tax Director, Deloitte Ireland LLP Table of Contents US Tax Developments...

VAT Cases & VAT News

Issue 3, 2021 VAT Cases & VAT News Published September 20, 2021 in Issue 3, 2021 Gabrielle Dillon, Director, Twomey Moran Table of Contents VAT Cases Supply of Extended Warranties and Input...

Accounting Developments of Interest

Meta Accounting Developments of Interest Published September 21, 2021 in Issue 3, 2021 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents AML for Financial Services Sector The Central Bank of...

Legislation & Policy Monitor

Issue 2, 2021 Legislation & Policy Monitor Published June 16, 2021 in Issue 2, 2021 Lorraine Sheegar, Tax Manager – Tax Policy and Representations, Irish Tax Institute Article Content News Alert Commission...

Direct Tax Cases: Decisions from the UK Courts

Issue 2, 2021 Direct Tax Cases: Decisions from the UK Courts Published June 16, 2021 in Issue 2, 2021 Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC Patrick Lawless, Tax Senior...

Compliance Deadlines

Issue 2, 2021 Compliance Deadlines Published June 10, 2021 in Issue 2, 2021 Helen Byrne, Senior Manager, Tax Knowledge Services, EY General 30 Jun Claims under the VAT compensation scheme for charities...

International Tax Update

Issue 2, 2021 International Tax Update Published June 16, 2021 in Issue 2, 2021 Louise Kelly, Tax Partner, Deloitte Ireland LLP Geraldine McCann, Tax Director, Deloitte Ireland LLP Article Content US Tax...

Sandra Clarke

President’s Pages

Tax has certainly been making the headlines in recent months, nationally and internationally, and the news has implications for our economy and for ourselves, as tax practitioners. ...

VAT Cases & VAT News

Issue 2, 2021 VAT Cases & VAT News Published June 16, 2021 in Issue 2, 2021 Gabrielle Dillon, Director, Twomey Moran Article Content VAT Cases Exemption for Services and Goods Closely Linked...

Martin Lambe

Chief Executive Pages

As economic activity resumes around Ireland and the vaccine drive continues at pace, we dare to be optimistic for the second half of 2021. Across the world, more energy is shifting back...

Accounting Developments of Interest

Issue 2, 2021 Accounting Developments of Interest Published June 16, 2021 in Issue 2, 2021 Aidan Clifford, Advisory Services Manager, ACCA Ireland Article Content Review of Auditors’ Transparency Reports The Irish Auditing...

Revenue Commissioners’ Update

Issue 2, 2021 Revenue Commissioners’ Update Published June 15, 2021 in Issue 2, 2021 Maura Conneely, Principal Officer, Revenue Article Content Introduction Revenue plans to introduce electronic Professional Services Withholding Tax (PSWT)...

The Susquehanna Case – Group Relief s411 TCA 1997

Martin Phelan and Patricia McCarvill discuss this Tax Appeals Commission determination, which considered whether, for group relief purposes, an LLC is a “body corporate” and whether it is resident for the purposes...

European Union: Update on Tax Reform Landscape

Tiiu Albin Pereira and Chloe O’Hara summarise recent EU tax policy objectives and how they interact with changes in the global tax environment and consider the tax policy measures that Ireland is...

Institute Responds to Four Tax Policy Consultations

Anne Gunnell, Clare McGuinness and Lorraine Sheegar outline the most recent responses of the Institute’s Tax Policy and Representations team to consultations by the Department of Finance and the European Commission....

IREFs: Where We Are Now…

Eleanor MacDonagh and Deirdre Barnicle consider the provisions contained in Finance Act 2019 relating to Irish real estate funds, the background, the perceived drivers, the issues and published Revenue guidance thereon....

The Fair Deal Scheme

Hugh Owens explains the operation of the Fair Deal Scheme, which provides financial support towards the cost of nursing home care....

Editor’s Page

Issue 4, 2020 Editor’s Page Published April 21, 2021 in Issue 4 2020 Julie Burke, Editor Article content Feature Articles EU Mandatory Disclosure: Crunch Time for DAC 6 Filings David Fennell details...

Legislation & Policy Monitor Issue

Issue 3, 2020 Legislation & Policy Monitor Published April 7, 2021 in Regular Features Lorraine Sheegar, Tax Manager – Tax Policy and Representations, Irish Tax Institute Article content Institute policy work in...

Legislation & Policy Monitor

On 7 January 2021 the Minister for Finance, Paschal Donohoe TD, published “Ireland’s Corporation Tax Roadmap: January 2021 Update”. The updated Roadmap considers the ongoing global tax reform work and sets out...

International Tax Update

Covid-19 Measures Guidance on transfer pricing implications of Covid-19 pandemic On 18 December 2020 the OECD released “Guidance on the Transfer Pricing Implications of the COVID-19 Pandemic”. The guidance focuses on how the arm’s-length...

VAT Cases & VAT News

Issue 1, 2021 VAT Cases & VAT News Published April 2, 2021 in Issue 1 2021 Gabrielle Dillon, Director, Twomey Moran Article content Cost-Sharing Exemption and Supply of Services to VAT Group:...

Accounting Developments of Interest

Issue 1, 2021 Accounting Developments of Interest Published April 2, 2021 in Issue 1 2021 Aidan Clifford, Advisory Services Manager, ACCA Ireland Article content Reciprocal Arrangements with the UK for Auditing after...

VAT Implications of Brexit

John Stewart considers the impact of Brexit for cross-border traders, including the VAT treatment of supplies of goods and services, the non-application of certain VAT simplifications, VAT on imports and VAT recovery....

Brexit: The Other Matters to Consider

Kim Doyle and Lorraine Nelson focus on the EU–UK Trade and Cooperation Agreement and some of the key direct tax and social security changes arising as a result of Brexit....

Finance Act 2020: Post-Brexit Share Migration

Rachel Fox and Caitriona Moran explains the changes made by Finance Act 2020 to ensure that the post-Brexit migration of certain Irish shareholdings from CREST to the Euroclear central securities depository on...

The Mysterious World of Valuations

Marie Flynn and Sarah Kirwan provide an overview of the valuation of private companies and shareholdings for tax purposes and outline the pitfalls/key points to consider in relation to various transactions....

Sandra Clarke

President’s Pages

We are now in Q2 2021: Covid-19 is still with us and Brexit has certainly not gone away – new year, same challenges. At least, we have a deal on Brexit, even...

Martin Lambe

Chief Executive’s Pages

Welcome to our first digital Irish Tax Review (ITR), a product of our commitment to adapt to the needs of our members. By going digital, we are future-proofing ITR, reducing our carbon...

International Tax Update

Issue 4, 2020 International Tax Update Published November 24, 2020 in Issue 4 2020 Louise Kelly, Tax Partner, Deloitte Ireland LLP Emma Arlow, Tax Director, Deloitte Ireland LLP Article content BEPS –...

Compliance Deadlines

Issue 4, 2020 Compliance Deadlines Published November 24, 2020 in Issue 4 2020 Helen Byrne, Senior Manager, Tax Knowledge Services, EY Table of Contents General Jan 8 Under mandatory reporting rules, promoters...

Accounting Developments of Interest

Personal Insolvency (Amendment) Bill 2020 This Bill proposes to make it easier for a debtor to qualify for a Debt Relief Notice, provide for virtual meetings between debtors and insolvency advisers, and make...

VAT Cases & VAT News

The decision in XT v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos and Vilniaus apskrities valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (Contrat d’activité commune) C-312/19 was delivered by the...

Legislation & Policy Monitor

Key tax measures announced in Budget 2021 and Finance Bill 2020 On 13 October 2020 the Minister for Finance, Paschal Donohoe TD, and the Minister for Public Expenditure and Reform, Michael McGrath TD,...

Relationship Breakdown: Tax Implications

Amanda-Jayne Comyn provides an overview of tax and legal issues that arise on the breakdown of a formal relationship between married couples, civil partners and cohabitants....

Capital Gains Tax Clearance

Paul Morris addresses matters relating to the CG50 clearance procedure, outlining real-life scenarios where clearance is needed that advisers might not immediately think of....

A Practical Approach to the Multilateral Instrument

Suzann McDonnell provides a step-by-step guide to use when considering the impact of the OECD’s Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting...

Sandra Clarke

President’s Pages

It has been an extraordinarily busy and stressful time for practitioners all over the country. Never in my working life have there been so many schemes and measures requiring so much administration...

Martin Lambe

Chief Executive’s Pages

Introduction Autumn is always a busy season for the Institute, and this year was no exception. We are all well accustomed by now to remote working and hosting webinars online. However, moving big...

Martin Lambe

Chief Executive’s Pages

Over the summer months, the Institute made the necessary changes to the layout of its offices to ensure that it complies with the safety standards set out by the health and safety...

Julie Burke

Editor’s Page

Issue 3, 2020 Editor’s Pages Published September 16, 2020 in Issue 3 2020 Julie Burke, Editor Feature Articles Prepare for Pay and File 2020 Emer Joyce outlines the changes to the 2019...

International Tax Updates

Issue 3, 2020 International Tax Updates Published September 16, 2020 in Issue 3 2020 Louise Kelly, Tax Partner, Deloitte Ireland LLP Emma Arlow, Tax Director, Deloitte Ireland LLP Article content BEPS: Recent...

Compliance Deadlines

Issue 3, 2020 Compliance Deadlines Published September 16, 2020 in Issue 3 2020 Helen Byrne, Senior Manager, Tax Knowledge Services, EY Table of Contents General Oct 7 Under mandatory reporting rules, promoters of...

Accounting Developments of Interest

Issue 3, 2020 Accounting Developments of Interest Published September 16, 2020 in Issue 3 2020 Aidan Clifford, Advisory Services Manager, ACCA Ireland Article content Separation Anxiety for Auditors The Financial Reporting Council...

VAT Cases & VAT News

Issue 3, 2020 VAT Cases & VAT News Published September 16, 2020 in Issue 3 2020 Gabrielle Dillon, Director, Twomey Moran Article content Change in Apportionment Method: CJEU Judgment The CJEU judgment...

Digital Services Tax: When Will It Byte?

Deirdre Hogan and Katie Barbour consider the unilateral implementation of DST at country level in the absence of agreement on a global/EU coordinated approach and its impact on companies in the digital sector...

Back to Basics: Case V Income – Rules of the Road

Paul Dunlea revisits the fundamentals of how Case V rental income is calculated, identifies the expenditure that continues to be tax-deductible and highlights some of the areas in which difficulties can arise in...

Corporate Debt Restructuring

Colm O’Callaghan and Danielle Grant consider the impact of Covid-19 on business and the potential formal and informal debt restructuring solutions that may be needed to restart businesses towards the end of this...

Exploring Estate-Planning Opportunities

Siobhán Corbett provides an overview of the range of issues that should be considered when advising clients on their estate plan, with particular emphasis on opportunities in an economic downturn...

Brexit: Where Do We Stand Now?

Carol Lynch and Ben Twomey consider the customs procedures that need to be established by businesses ahead of the new reality of trading with post-Brexit Britain...

Anti-Hybrid Legislation: Update on Revenue Guidance

Harry Harrison and Diarmuid McGarry provide an update on the application of the Irish anti-hybrid legislation introduced in Finance Act 2019, following on from the publication of Revenue guidance in July 2020...

VAT Recovery for Holding Companies

Kate O’Toole and Vincent McCullagh consider the recent Revenue Tax and Duty Manual “VAT Deductibility for Holding Companies” and explore the main provisions of the rules and the complexities faced by such companies...