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,...
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....
Issue 1, 2022 Direct Tax Cases: Decisions from the UK Courts and Other International Cases Published March 21, 2022 in Issue 1, 2022 Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC...
Emma Arlow provides an overview of the recently enacted interest limitation rules and their scope and explains the steps involved in applying the restriction....
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:...
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...
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...
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...
Aileen Keogan explains the CRBOT – a new register for Irish trusts arising from the EU’s continuing effort to combat money laundering – and discusses what trusts should be registered, how to...
Ian Collins, Arek Rojek and Adrian Dunne provide an insight into the new digital games tax credit, which was introduced by Finance Act 2021 and is awaiting commencement pending European Commission approval....
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...
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...
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...
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...
For information on advertising in Irish Tax Review, please see the 2020 Rate Card for all relevant details on deadlines and pricing.
The Institute is a company limited by guarantee without a share capital (CLG), registered number 53699.
The Institute is also a registered charity, number 20009533. EU Transparency Register No.: 08421509356-44
Disclaimer The Irish Tax Institute can accept no responsibility for the accuracy of contributed articles or statements appearing in this publication, and any views or opinions expressed are not necessarily subscribed to by the Institute. No responsibility for loss or distress occasioned to any person acting or refraining from acting as a result of the material in this publication can be accepted by the authors, contributors or publisher. Following publication of an article or other feature, it may happen that additional information or a correction will later be published so the reader is advised to refer to subsequent issues.
This website uses cookies so that we can provide you with the best user experience possible. Cookie information is stored in your browser and performs functions such as recognising you when you return to our website and helping our team to understand which sections of the website you find most interesting and useful.
Strictly Necessary Cookie should be enabled at all times so that we can save your preferences for cookie settings.
If you disable this cookie, we will not be able to save your preferences. This means that every time you visit this website you will need to enable or disable cookies again.
This website uses Google Analytics to collect anonymous information such as the number of visitors to the site, and the most popular pages.
Keeping this cookie enabled helps us to improve our website.
Please enable Strictly Necessary Cookies first so that we can save your preferences!