Legislation & Policy Monitor

Issue 2, 2021 Legislation & Policy Monitor Published June 16, 2021 in Issue 2, 2021 Lorraine Sheegar, Tax Manager – Tax Policy and Representations, Irish Tax Institute Article Content News Alert Commission...

Direct Tax Cases: Decisions from the UK Courts

Issue 2, 2021 Direct Tax Cases: Decisions from the UK Courts Published June 16, 2021 in Issue 2, 2021 Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC Patrick Lawless, Tax Senior...

Compliance Deadlines

Issue 2, 2021 Compliance Deadlines Published June 10, 2021 in Issue 2, 2021 Helen Byrne, Senior Manager, Tax Knowledge Services, EY General 30 Jun Claims under the VAT compensation scheme for charities...

International Tax Update

Issue 2, 2021 International Tax Update Published June 16, 2021 in Issue 2, 2021 Louise Kelly, Tax Partner, Deloitte Ireland LLP Geraldine McCann, Tax Director, Deloitte Ireland LLP Article Content US Tax...

VAT Cases & VAT News

Issue 2, 2021 VAT Cases & VAT News Published June 16, 2021 in Issue 2, 2021 Gabrielle Dillon, Director, Twomey Moran Article Content VAT Cases Exemption for Services and Goods Closely Linked...

Sandra Clarke

President’s Pages

Tax has certainly been making the headlines in recent months, nationally and internationally, and the news has implications for our economy and for ourselves, as tax practitioners. ...

Accounting Developments of Interest

Issue 2, 2021 Accounting Developments of Interest Published June 16, 2021 in Issue 2, 2021 Aidan Clifford, Advisory Services Manager, ACCA Ireland Article Content Review of Auditors’ Transparency Reports The Irish Auditing...

Martin Lambe

Chief Executive Pages

As economic activity resumes around Ireland and the vaccine drive continues at pace, we dare to be optimistic for the second half of 2021. Across the world, more energy is shifting back...

Revenue Commissioners’ Update

Issue 2, 2021 Revenue Commissioners’ Update Published June 15, 2021 in Issue 2, 2021 Maura Conneely, Principal Officer, Revenue Article Content Introduction Revenue plans to introduce electronic Professional Services Withholding Tax (PSWT)...

The Susquehanna Case – Group Relief s411 TCA 1997

Martin Phelan and Patricia McCarvill discuss this Tax Appeals Commission determination, which considered whether, for group relief purposes, an LLC is a “body corporate” and whether it is resident for the purposes...

European Union: Update on Tax Reform Landscape

Tiiu Albin Pereira and Chloe O’Hara summarise recent EU tax policy objectives and how they interact with changes in the global tax environment and consider the tax policy measures that Ireland is...

Institute Responds to Four Tax Policy Consultations

Anne Gunnell, Clare McGuinness and Lorraine Sheegar outline the most recent responses of the Institute’s Tax Policy and Representations team to consultations by the Department of Finance and the European Commission....

IREFs: Where We Are Now…

Eleanor MacDonagh and Deirdre Barnicle consider the provisions contained in Finance Act 2019 relating to Irish real estate funds, the background, the perceived drivers, the issues and published Revenue guidance thereon....

The Fair Deal Scheme

Hugh Owens explains the operation of the Fair Deal Scheme, which provides financial support towards the cost of nursing home care....