Policy and Representations Monitor

Issue 2, 2022 Policy and Representations Monitor Published June 30, 2022 in Issue 2, 2022 Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents News Alert Revenue’s...

International Tax Update

Issue 2, 2022 International Tax Update Published June 30, 2022 in Issue 2, 2022 Louise Kelly, Tax Partner, Deloitte Ireland LLP Geraldine McCann, Partner, Tax & Legal, Deloitte Ireland LLP Table of...

VAT Cases & VAT News

Issue 2, 2022 VAT Cases & VAT News Published June 30, 2022 in Issue 2, 2022 Gabrielle Dillon, Director, Twomey Moran Table of Contents VAT Cases Right to Deduct Input VAT –...

Accounting Developments of Interest

Issue 2, 2022 Accounting Developments of Interest Published June 30, 2022 in Issue 2, 2022 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Audit Monitoring Update All auditors in Ireland...

Legal Monitor

Issue 2, 2022 Legal Monitor Published June 30, 2022 in Issue 2, 2022 Caroline Austin, Partner, Tax Department, Matheson Table of Contents Selected Acts Signed into Law 1 February–30 April 2022 No....

Tax Appeals Commission Determinations

Issue 2, 2022 Tax Appeals Commission Determinations Published June 30, 2022 in Issue 2, 2022 Tara Duggan, Tax Technical Author, Irish Tax Institute Determinations of the Tax Appeals Commission Published from 1...

Martin Lambe

Chief Executive’s Pages

When this time last year is compared to now, it’s clear that we have come a long way. The important Covid-19 supports are being wound down, with Revenue doing the final checks...

UK & Northern Ireland Tax Update

Issue 2, 2022 UK & Northern Ireland Tax Update Published June 30, 2022 in Issue 2, 2022 Marie Farrell, Tax Director, KPMG Ireland (Belfast Office) Table of Contents Introduction In 1789 Benjamin...

Editor’s Pages

Issue 2, 2022 Editor’s Pages Published June 30, 2022 in Issue 2, 2022 Julie Burke, Editor Table of Contents Preparing for Pay and File 2022 Lauren Clabby highlights areas that practitioners need...

Preparing for Pay and File 2022

Lauren Clabby highlights areas that practitioners need to be mindful of when preparing and filing 2022 personal tax returns, with a particular emphasis on the complexities added by the Covid-19 pandemic....

Relevant VAT Compliance Issues 2022

Sinéad Leahy and Sinéad MacDonnell explain recent changes in VAT reporting requirements and outline how taxpayers can meet the requirements and minimise risks by implementing robust internal processes and controls....

Interest Limitation Rules: Key Issues for SMEs

Emma Arlow analyses the impact of the new interest limitation rules on SMEs at different stages of their lifecycle and provides a detailed worked example of how the rules apply to interest...

The Role of Tax in Combating Climate Change

Catherine Murray and Paul Lombard discuss Ireland’s current commitments to combating climate change and how tax can be used to encourage green investment in Ireland while mitigating the risks of climate change....

Residential Zoned Land Tax: Under the Legal Lens

Brendan Slattery, Martina Firbank and Eleanor MacDonagh examine the new residential zoned land tax introduced by the Finance Act 2021 and consider its potential impact on property owners and developers....

President’s Pages

It has been a busy quarter on all fronts in the Institute; it has also been a particularly eventful one as we inched our way back from online through hybrid to in-person...

The Tax Appeal Process

Conor Kennedy highlights the assortment of tax issues and the difficulties faced by practitioners in taking an appeal before the Tax Appeals Commission....

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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.