George Thompson and Laura Shanahan provide an overview of the country-by-country (CbC) and public CbC reporting obligations in Ireland, including the information to be provided, timelines for submission and applicable penalties....
Kelly Caffrey explains the key considerations for companies heading into the busy tax filing season....
James Fox and Ray Smyth outline how Irish VAT registration, once straightforward, now presents greater complexity, with increased documentation and scrutiny to combat fraud, affecting both domestic entities and foreign companies...
Emma Lawrence summarises the process by which a new organisation can be established, register as a charity and apply for a charitable tax exemption....
Tony Gilhawley examines the standard fund threshold, including the underlying policy objectives and the implications for both public and private sector pensions....
Alan Heuston and Ian Hanrahan review the operation of entrepreneur relief and retirement relief in the context of a disposal of shares and outline the interaction of the two reliefs in practice....
Mairéad Hennessy discusses the workings of the VAT-on-property Capital Goods Scheme, providing examples that illustrate the application of the rules in certain scenarios and discussing practical challenges in operating the regime....
Conor Kennedy, in a two-part series of articles, considers the steps that practitioners should take to satisfy Revenue of the commercial legitimacy of any impugned transactions where tax avoidance is not the...
Caitríona Moran outlines the UK Budget announcement of the abolition of the “non-domiciled ” remittance-based tax regime and its replacement with a four-year Foreign Income and Gains residency regime, due to take...
Dearbhla Cunningham considers a recent High Court case concerning the meaning of “full and true disclosure” in the context of the four-year time limit on Revenue’s power to raise assessments....
Issue 2, 2024 Policy and Representations Monitor Published June 13, 2024 in Regular Features Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top News...
Issue 2, 2024 Recent Revenue eBriefs Published June 13, 2024 in Regular Features Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top Revenue eBriefs...
Issue 2, 2024 Direct Tax Cases: Decisions from the Irish Courts Published June 13, 2024 in Regular Features Mark Ludlow, Senior Associate – Tax, RDJ LLP Table of Contents Back to top...
Issue 2, 2024 Direct Tax Cases: Decisions from the UK and European Courts Published June 13, 2024 in Regular Features Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC Ireland Patrick Lawless,...
Issue 2, 2024 International Tax Update Published June 13, 2024 in Regular Features Louise Kelly, Tax Partner, Deloitte Ireland LLP Claire McCarrick, Tax Senior Manager, Deloitte Ireland LLP Table of Contents Back...
Issue 2, 2024 VAT Cases & VAT News Published June 13, 2024 in Regular Features Gabrielle Dillon, Director – VAT, PwC Ireland Table of Contents Back to top VAT Cases Supplies of...
Issue 2, 2024 Accounting Developments of Interest Published June 13, 2024 in Regular Features Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Audit Exemption Turnover Limit for...
Issue 2, 2024 Legal Monitor Published June 13, 2024 in Regular Features Nicola Corrigan, Senior Associate, William Fry Tax Advisors Table of Contents Back to top Selected Acts Signed into Law from...
Issue 2, 2024 Tax Appeals Commission Determinations Published June 13, 2024 in Regular Features Catherine Dunne, Barrister-at-Law Table of Contents Back to top Published from 1 February to 30 April 2024 Income...
Issue 2, 2024 UK and Northern Ireland Tax Update – Summer 2024 Published June 13, 2024 in Regular Features Marie Farrell, Tax Director, KPMG Ireland (Belfast Office) Table of Contents Back to...
Issue 2, 2024 Customs Update – Summer 2024 Published June 13, 2024 in Regular Features Nick Koolen, Senior Manager, Global Trade & Customs, PwC Ireland John P. O’Loughlin, Partner, Global Trade &...
Issue 2, 2024 Revenue Commissioners’ Update: Revenue’s Compliance Approach Related to the Exchange of Financial Account Information Published June 13, 2024 in Regular Features Aaron Snoddy, Assistant Principal Officer, Business Division, Office...
Issue 2, 2024 Editor’s Pages Published June 13, 2024 in Issue 2, 2024 Julie Burke, Editor Table of Contents Back to top An Overview of Country-by-Country Reporting in Ireland George Thompson and...
The highlight of Q2 was undoubtedly our Annual Conference, which took place, as usual, in the Galmont in Galway on 19 and 20 April. It was superbly well organised and zipped along...
First, I want to thank you for renewing your subscriptions and submitting your CPD declarations. We also contacted you seeking your feedback on the services we provide, which has informed the development of...
News and moves in the tax community ...
Issue 2, 2024 Key Dates Calendar Published June 17, 2024 in Regular Features Helen Byrne, Senior Manager, Tax Knowledge Services, EY a a This regular feature includes key tax dates for individuals...
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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.
