Legislation & Policy Monitor Issue

Issue 3, 2020 Legislation & Policy Monitor Published April 7, 2021 in Regular Features Lorraine Sheegar, Tax Manager – Tax Policy and Representations, Irish Tax Institute Article content Institute policy work in...

Martin Lambe

Chief Executive’s Pages

Over the summer months, the Institute made the necessary changes to the layout of its offices to ensure that it complies with the safety standards set out by the health and safety...

Julie Burke

Editor’s Page

Issue 3, 2020 Editor’s Pages Published September 16, 2020 in Issue 3 2020 Julie Burke, Editor Feature Articles Prepare for Pay and File 2020 Emer Joyce outlines the changes to the 2019...

International Tax Updates

Issue 3, 2020 International Tax Updates Published September 16, 2020 in Issue 3 2020 Louise Kelly, Tax Partner, Deloitte Ireland LLP Emma Arlow, Tax Director, Deloitte Ireland LLP Article content BEPS: Recent...

Compliance Deadlines

Issue 3, 2020 Compliance Deadlines Published September 16, 2020 in Issue 3 2020 Helen Byrne, Senior Manager, Tax Knowledge Services, EY Table of Contents General Oct 7 Under mandatory reporting rules, promoters of...

Accounting Developments of Interest

Issue 3, 2020 Accounting Developments of Interest Published September 16, 2020 in Issue 3 2020 Aidan Clifford, Advisory Services Manager, ACCA Ireland Article content Separation Anxiety for Auditors The Financial Reporting Council...

VAT Cases & VAT News

Issue 3, 2020 VAT Cases & VAT News Published September 16, 2020 in Issue 3 2020 Gabrielle Dillon, Director, Twomey Moran Article content Change in Apportionment Method: CJEU Judgment The CJEU judgment...

Digital Services Tax: When Will It Byte?

Deirdre Hogan and Katie Barbour consider the unilateral implementation of DST at country level in the absence of agreement on a global/EU coordinated approach and its impact on companies in the digital sector...

Back to Basics: Case V Income – Rules of the Road

Paul Dunlea revisits the fundamentals of how Case V rental income is calculated, identifies the expenditure that continues to be tax-deductible and highlights some of the areas in which difficulties can arise in...

Corporate Debt Restructuring

Colm O’Callaghan and Danielle Grant consider the impact of Covid-19 on business and the potential formal and informal debt restructuring solutions that may be needed to restart businesses towards the end of this...

Exploring Estate-Planning Opportunities

Siobhán Corbett provides an overview of the range of issues that should be considered when advising clients on their estate plan, with particular emphasis on opportunities in an economic downturn...

Brexit: Where Do We Stand Now?

Carol Lynch and Ben Twomey consider the customs procedures that need to be established by businesses ahead of the new reality of trading with post-Brexit Britain...

Anti-Hybrid Legislation: Update on Revenue Guidance

Harry Harrison and Diarmuid McGarry provide an update on the application of the Irish anti-hybrid legislation introduced in Finance Act 2019, following on from the publication of Revenue guidance in July 2020...

VAT Recovery for Holding Companies

Kate O’Toole and Vincent McCullagh consider the recent Revenue Tax and Duty Manual “VAT Deductibility for Holding Companies” and explore the main provisions of the rules and the complexities faced by such companies...