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 and Aaron Mullan 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 the operation...
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...
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Disclaimer The Irish Tax Institute can accept no responsibility for the accuracy of contributed articles or statements appearing in this publication, and any views or opinions expressed are not necessarily subscribed to by the Institute. No responsibility for loss or distress occasioned to any person acting or refraining from acting as a result of the material in this publication can be accepted by the authors, contributors or publisher. Following publication of an article or other feature, it may happen that additional information or a correction will later be published so the reader is advised to refer to subsequent issues.
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