
Harry Harrison, Paul McKenna and Sarah Bradley outline recent developments relating to Pillar Two, covering Finance Act 2024, Tax and Duty Manual updates and future OECD guidance, as well as Pillar Two...

Julia Considine examines the CAT changes introduced by the Finance Act 2024, including increased group thresholds, close-relative loan filing requirements and updates to agricultural relief.
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Robert Dever, Gerry Beausang and Brídín Redmond examine the tax implications that can arise for the sellers and the buyer from an earn-out arrangement, in the second article of a two-part series.
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Aoife Murray and Priyanka Aynor provide an overview of the Pillar One Amount B guidance, its integration into Irish regulations, the uncertainties surrounding its adoption, implementation challenges that businesses may face, and...

Brian Gormley and Jonathan Kelly consider two sections of Finance Act 2024 that are relevant to the audiovisual production sector in Ireland.
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Brendan Murphy outlines the measures in Finance Act 2024 affecting renters, purchasers and owners of residential property.
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Brian Brennan and Conor Burke discuss the measures in Finance Act 2024 that will be of interest to taxpayers operating in the leasing sector.
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Alison McHugh and Brian O’Malley outline the pension tax reforms in Finance Act 2024, opine on the specific legislative changes and consider the potential impact of the changes on our pensions landscape.
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John Cuddigan outlines the changes in the Act to the retirement relief provisions, with an analysis of how they will apply to disposals, and comments on whether the amendments are sufficient.
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Fiona Carney and Pearse Casey explain the operation of the new participation exemption for foreign dividends and other distributions introduced to Irish legislation by Finance Act 2024.
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Lorraine Sheegar provides a comprehensive overview of key developments, including recent submissions from the Institute, and tax policy news...

Lorraine Sheegar lists all Revenue eBriefs issued between 1 November and 31 January 2025....

Issue 1, 2025 Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission Determinations Published March 18, 2025 in Regular Features Mark Ludlow, Senior Associate – Tax, RDJ LLP Table...

Issue 1, 2025 Direct Tax Cases: Decisions from the UK Courts Published March 18, 2025 in Regular Features Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC Ireland Patrick Lawless, Director, Tax...

Issue 1, 2025 International Tax Update Published March 18, 2025 in Regular Features Louise Kelly, Tax Partner, Deloitte Ireland LLP Dylan Reilly, Tax Manager, Deloitte Ireland LLP Table of Contents Back to...

Issue 1, 2025 VAT Cases & VAT News Published March 18, 2025 in Regular Features Gabrielle Dillon, Director – VAT, PwC Ireland Table of Contents Back to top Supply of Building Land...

Issue 1, 2025 Accounting Developments of Interest Published March 18, 2025 in Regular Features Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Credit Union Act 1997 (Regulatory...

Issue 1, 2025 Legal Monitor Published March 18, 2025 in Regular Features James Quirke, Tax Senior Associate, McCann FitzGerald LLP Table of Contents Back to top Selected Acts Signed into Law from...

Issue 1, 2025 Tax Appeals Commission Determinations Published March 18, 2025 in Regular Features Catherine Dunne, Barrister-at-Law Table of Contents Back to top Published from 1 November 2024 to 31 January 2025...

Issue 1, 2025 Revenue Commissioners’ Update: Enhanced Reporting Requirements Published March 18, 2025 in Regular Features Back to top Since the introduction of PAYE Modernisation (PMOD) on 1 January 2019, employers have...
Issue 1, 2025 Editor’s Pages Published March 18, 2025 in Issue 1, 2025 Amanda-Jayne Comyn, Editor Table of Contents Back to top Pillar Two: Updates and Points to Consider for 2025 Harry...

Issue 1, 2025 Key Dates Calendar Published December 16, 2024 in Regular Features Helen Byrne, Senior Manager, Tax Knowledge Services, EY a a This regular feature includes key tax dates for individuals...

The Annual Dinner, which takes place every year on the last Friday in February, is the big night out in the Institute’s calendar. The guests start to filter into the foyer of...

It has been a whirlwind start to the year. Across the Atlantic, the new US administration is following through on their campaign promises causing economic uncertainty with the growing risk of a...

News and moves in the tax community...