Aaron Mullan, John Walsh and Caitriona Gough consider the structures for property ownership in Ireland and the tax incentives available, including those introduced or amended by Finance Act 2025....
Ian Collins and Lyndsey Browne consider the Tax Appeals Commission’s first determination on a case concerning the R&D science test contained in s766 TCA 1997, which was published in April 2025....
Philip McQueston and Saumya Sadanand review recent European case law relevant to the relationship between VAT, intra-group arrangements and transfer pricing adjustments....
Kelly Payne and Tara Murray provide a practical review of the introduction of the SARP and the various developments of the regime over the past 14 years....
Sandija McCann and Kevin Devenney examine the legislation, Revenue guidance and recent litigation on the classification of food products for VAT purposes, which remains a complex area....
Ronan Moore analyses the Finance Act 2025 updates to and the Department of Finance review of the research and development tax credit....
Julia Shanahan and Nicola Sheridan explain the changes brought about by DAC 8, which extended mandatory transaction reporting to crypto-assets via the Crypto-Asset Reporting Framework and updated the Common Reporting Standard, with...
Gráinne Boyle and Monika Sauksciute examine Irish corporate law requirements for distributions in reorganisations, focusing on distributable reserves rules, deemed distributions, the consequences of unlawful distributions, and creating reserves through share capital...
Cécile Fournis and Joanne Clarke explain the new domestic eInvoicing framework introduced by Revenue and discuss the practical implications for Irish businesses as VAT administration moves towards real-time digital reporting....
Issue 1, 2026 Policy and Representations Monitor Published March 26, 2026 in Issue 1, 2026 Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top...
Issue 1, 2026 Recent Revenue eBriefs Published March 26, 2026 in Issue 1, 2026 Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top Revenue...
Issue 1, 2026 Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission Determinations Published March 26, 2026 in Issue 1, 2026 Mark Ludlow, Senior Associate – Tax, RDJ LLP...
Issue 1, 2026 Direct Tax Cases: Decisions from the UK and and Supreme Court of India Published March 26, 2026 in Issue 1, 2026 Stephen Ruane, Partner and Leader, Tax Solutions Centre,...
Issue 1, 2026 International Tax Update Published March 26, 2026 in Issue 1, 2026 Louise Kelly, Tax Partner, Deloitte Ireland LLP Dylan Reilly, Tax Manager, Deloitte Ireland LLP Table of Contents Back...
Issue 1, 2026 VAT Cases & VAT News Published March 26, 2026 in Issue 1, 2026 Gabrielle Dillon, Director, Dillon VAT Advisory Ltd Table of Contents Back to top VAT Cases Independent...
Issue 1, 2026 Accounting Developments of Interest Published March 26, 2026 in Issue 1, 2026 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top CSRD Adoption Compliance Report...
Issue 1, 2026 Legal Monitor Published March 26, 2026 in Issue 1, 2026 Nora Walsh, Senior Tax Manager – Professional Services, Irish Tax Institute Table of Contents Back to top Selected Acts...
Issue 1, 2026 Tax Appeals Commission Determinations Published March 26, 2026 in Issue 1, 2026 Catherine Dunne, Barrister-at-Law Table of Contents Back to top Published from 1 November 2025 to 31 January...
Issue 1, 2026 Key Dates Calendar Published March 26, 2026 in Issue 1, 2026 Helen Byrne, Senior Manager, Tax Knowledge Services, EY a a This regular feature includes key tax dates for...
As we begin a new year, the opening months of 2026 have proven to be characteristically busy for the tax profession, with tax advisers navigating a fast-moving and increasingly complex landscape....
Global uncertainty marks the start of another new year. Political upheaval, new wars and regular tariff threats are making international cooperation and trade increasingly difficult....
News and moves in the tax community...
Issue 1, 2026 Editor’s Pages Published March 26, 2026 in Uncategorized Amanda-Jayne Comyn, Editor Table of Contents Back to top Irish Property Investment: A Review of Ownership Structures and Tax Incentives Aaron...
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