
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...

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

Eoin Tobin considers tax changes introduced in Finance Act 2024 that affect charities and sports bodies. ...

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....

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...

Ronan Moore considers the evolution of the manufacturing process and discusses whether tax allowances available for industrial buildings need to be modernised with the emergence of Industry 4.0....

Kim Clarke and Bríd Harkin provide an overview of VAT considerations for the fund sector, including compliance obligations, VAT recovery and exemption considerations, explanation of Finance Act 2022 and 2024 changes and...

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

Conor Kennedy discusses the Revenue Commissioners’ right to publish tax defaulters’ names, legal challenges, and rulings of the European Court of Human Rights, and proposes reforms for fairer procedures and taxpayer protections....

Jonathan Sheahan summarises the options available to Irish-resident individual investors in regulated securities and outlines the merits of the various options....

Tara Duggan considers the possible impact of the UK Upper Tribunal findings in the Lee case, with particular regard to whether “the period of ownership” refers to the land or the building....

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...

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...

Issue 2, 2025 Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission Determinations Published June 18, 2025 in Regular Features Mark Ludlow, Senior Associate – Tax, RDJ LLP Table...

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...

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...

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...

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...

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...

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...

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...

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...

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...

Issue 2, 2025 Revenue Commissioners’ Update: Overview of Revenue’s Banking Modernisation Project Published June 18, 2025 in Regular Features Maureen Marray, Principal Officer, Collector General’s Division Table of Contents Back to top...
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...

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...

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...

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...

News and moves in the tax community...