Hanrahan v Revenue: Tax Avoidance and the GAAR

Lee Squires considers the Court of Appeal decision in Hanrahan v Revenue Commissioners on the general anti-avoidance rule (GAAR) in s811 TCA 1997 and its potential implications for Revenue’s future application of...

Preparing for Pay & File 2025

Lauren Clabby provides guidance on completing the 2024 Form 11/12, including a review of relevant Finance Act changes and eBriefs published by Revenue....

Tax in ESG and Sustainability Reporting

Aidan Lucey and Opeyemi Osunsan explore how tax intersects with the environmental, social and governance pillars; the impact of new regulations on tax transparency; and the importance of tax governance for businesses....

Managing UK ISAs When Relocating to Ireland

Mairéad Hennessy and Carol Ryan discuss the tax implications for Irish residents managing UK individual savings accounts (ISAs), highlighting Irish tax costs and the importance of understanding the Irish rules for effective...

Taxing the Future

Keith Daly breaks down what blockchain and tokenisation are and explains how they are monetised and what that means from a tax perspective....

Policy and Representations Monitor

Issue 2, 2025 Policy and Representations Monitor Published June 18, 2025 in Issue 2, 2025 Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top...

Recent Revenue eBriefs

Issue 2, 2025 Recent Revenue eBriefs Published June 18, 2025 in Regular Features Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Back to top Revenue eBriefs Issued from 1...

Direct Tax Cases: Decisions from the UK Courts

Issue 2, 2025 Direct Tax Cases: Decisions from the UK Courts Published June 18, 2025 in Regular Features Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC Ireland Patrick Lawless, Director, Tax...

International Tax Update

Issue 2, 2025 International Tax Update Published June 18, 2025 in Regular Features Louise Kelly, Tax Partner, Deloitte Ireland LLP Dylan Reilly, Tax Manager, Deloitte Ireland LLP Table of Contents Back to...

VAT Cases & VAT News

Issue 2, 2025 VAT Cases & VAT News Published June 18, 2025 in Regular Features Gabrielle Dillon, Director – VAT, PwC Ireland Table of Contents Back to top Right to Deduct VAT...

Accounting Developments of Interest

Issue 2, 2025 Accounting Developments of Interest Published June 18, 2025 in Regular Features Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Auditing Related Parties The Irish...

Legal Monitor

Issue 2, 2025 Legal Monitor Published June 18, 2025 in Regular Features James Quirke, Partner, McCann FitzGerald LLP Table of Contents Back to top Selected Acts Signed into Law from 1 February...

Tax Appeals Commission Determinations

Issue 2, 2025 Tax Appeals Commission Determinations Published June 18, 2025 in Regular Features Catherine Dunne, Barrister-at-Law Table of Contents Back to top Published from 1 February to 30 April 2025 Income...

Tax Technology Update

Issue 2, 2025 Tax Technology Update Published June 18, 2025 in Regular Features Katie Aragane, Associate Director, Tax Transformation and Technology, KPMG Table of Contents Back to top Introduction After the previous...

UK and Northern Ireland Tax Update

Issue 2, 2025 UK and Northern Ireland Tax Update Published June 18, 2025 in Regular Features Marie Farrell, Partner, KPMG Ireland (Belfast Office) Table of Contents Back to top Introduction There were...

Rows of shipping containers in different colors. Transport business. Logistics import and export of goods

Customs and Trade Tariffs Update

Issue 2, 2025 Customs and Trade Tariffs Update Published June 18, 2025 in Regular Features John P. O’Loughlin, Partner, Global Trade & Customs, PwC Ireland David Lusby, Senior Manager, Global Trade and...

Editor’s Pages

Issue 2, 2025 Editor’s Pages Published June 18, 2025 in Issue 2, 2025 Amanda-Jayne Comyn, Editor Table of Contents Back to top Hanrahan v Revenue: Tax Avoidance and the GAAR Lee Squires...

Key Dates Calendar

Issue 2, 2025 Key Dates Calendar Published June 18, 2025 in Regular Features Helen Byrne, Senior Manager, Tax Knowledge Services, EY a a This regular feature includes key tax dates for individuals...

President’s Pages

It has been a busy time in the Institute and a worrying few months for everybody in the profession. The decision by US President Trump to impose worldwide tariffs was announced amid...

Martin Lambe

Chief Executive’s Pages

Firstly, I would like to thank those members who have renewed their membership and submitted their CPD declarations. The due date for paying the annual subscription was 31 May and I would...