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...
Sybil Smyth outlines the Finance (No. 2) Act 2023 changes that could have a significant impact on financial services taxpayers, particularly those engaged in leasing activities....
Fionnuala Hynes, Danielle Cunniffe and Aidan Lucey explain the new provisions on joint audits introduced by Finance (No. 2) Act 2023, the cross-border tax dispute-resolution mechanisms available and how taxpayers can best...
Damien Flanagan and Cian Smith examine the details of the Finance (No. 2) Act 2023 changes to the R&D tax credit regime in Ireland....
Ian Collins and Arek Rojek outline recent changes to the digital games corporation tax credit and suggest possible updates in the future....
John Cuddigan reviews the Finance Act changes to s598 and s599 TCA 1997, with particular focus on the new cap that will apply to disposals of qualifying assets from 1 January 2025....
Julia Considine examines the changes to CAT brought in by Finance (No. 2) Act 2023 with particular focus on the new reporting requirement for “close relative” loans and the impact of clawback...
Paul Nestor provides an overview of the changes introduced to these reliefs by Finance (No. 2) Act 2023 to conform with amendments to the EU General Block Exemption Regulation....
Alison McHugh and Brian O’Malley consider the legislation introducing this new CGT relief, the objective of which is to encourage investment in innovative start-up businesses that are SMEs....
Brendan Murphy examines the changes to s664 TCA 1997, which provides for tax relief on leasing farmland, introduced by s33 of Finance (No. 2) Act 2023....
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...
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...
Issue 1, 2024 Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission Determinations Published March 27, 2024 in Regular Features Mark Ludlow, Senior Associate – Tax, RDJ LLP Table...
Issue 1, 2024 Direct Tax Cases: Decisions from the UK and European Courts Published March 27, 2024 in Regular Features Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC Ireland Patrick Lawless,...
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...
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...
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...
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...
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...
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...
Issue 1, 2024 Revenue Commissioners’ Update: The Central Register of Beneficial Ownership of Trusts (CRBOT) – Focus on Compliance Published March 27, 2024 in Regular Features Table of Contents Back to top The...
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....
Issue 1, 2024 Revenue Commissioners’ Update: Engaging with Revenue on the Debt Warehousing Scheme Published March 27, 2024 in Regular Features Table of Contents Back to top The Debt Warehousing Scheme (DWS) was...
News and moves in the tax community ...
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,...
Issue 1, 2024 Key Dates Calendar Published March 27, 2024 in Regular Features Helen Byrne, Senior Manager, Tax Knowledge Services, EY a a This regular feature includes key tax dates for individuals...
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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.
