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...
Issue 2, 2021 Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission Determinations Published June 15, 2021 in Issue 2, 2021 Fiona Carney, Director, Tax Solutions Centre, PwC Article...
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...
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...
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...
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...
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. ...
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...
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...
News and moves in the tax community......
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)...
Tomás Bailey and Rachel O’Sullivan discuss the recent decision of the Court of Appeal in this case, which clarifies the principles applicable in determining the jurisdictional scope of the Tax Appeals Commission....
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...
Pat O’Brien explores the history of PAYE in Ireland since its controversial introduction in 1960 despite concerns of the Revenue Commissioners....
Paul Nestor provides a summary of the provisions in FA 2020 relating to supports such as debt warehousing, the Employment Wage Subsidy Scheme and the Covid Restrictions Support Scheme....
Dermot Donegan and Denise Corrigan explain the VAT e-commerce changes that will take effect from 1 July 2021....
Gabrielle Dillon outlines the legislation that forms the basis of the VAT rates applicable in Ireland and highlights recent case law and legislative changes....
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...
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....
Paddy Doherty and Michelle McKinley provide an overview of the UK corporate interest restriction rules introduced in April 2017 in response to BEPS Action 4 and consider some of the practical issues...
Carol Hogan explains the options available to those seeking the orderly and tax-efficient transfer of assets/wealth to beneficiaries....
Philip McQueston and Gwen Lehane consider the legal basis for and recent case law on the exchange of information between tax authorities....
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....
Nina E. Olson outlines the continuum of different behaviour and causes that can comprise non-compliance and argues that there is a consequent need for more precision in the use of the term...
Hugh Owens explains the operation of the Fair Deal Scheme, which provides financial support towards the cost of nursing home care....
