Karen Frawley was inaugurated as the 46th President of the Institute at the AGM on 9 September....
We are delighted to welcome Karen Frawley as our 46th President after her inauguration at the Institute’s AGM on 9 September. ...
News and moves in the tax community...
Issue 3, 2021 Legislation & Policy Monitor Published September 21, 2021 in Issue 3, 2021 Lorraine Sheegar, Tax Manager – Tax Policy and Representations, Irish Tax Institute Table of Contents News Alert...
Meta Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission Determinations Published September 21, 2021 in Issue 3, 2021 Fiona Carney, Director, Tax Solutions Centre, PwC Table of Contents...
Meta Direct Tax Cases: Decisions from the UK Courts Published September 16, 2021 in Issue 3, 2021 Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC Patrick Lawless, Tax Senior Manager, Tax...
Meta Compliance Deadlines Published September 16, 2021 in Issue 3, 2021 Helen Byrne, Senior Manager, Tax Knowledge Services, EY Table of Contents General 7 Oct Under mandatory reporting rules, promoters of certain...
Meta International Tax Update Published September 21, 2021 in Issue 3, 2021 Louise Kelly, Tax Partner, Deloitte Ireland LLP Geraldine McCann, Tax Director, Deloitte Ireland LLP Table of Contents US Tax Developments...
Issue 3, 2021 VAT Cases & VAT News Published September 20, 2021 in Issue 3, 2021 Gabrielle Dillon, Director, Twomey Moran Table of Contents VAT Cases Supply of Extended Warranties and Input...
Meta Accounting Developments of Interest Published September 21, 2021 in Issue 3, 2021 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents AML for Financial Services Sector The Central Bank of...
This update from Revenue outlines VAT Postponed Accounting and VAT Returns....
Lauren Clabby provides an overview of matters to consider before preparing 2020 tax returns....
Brendan Murphy and Kevin Donovan discuss the key changes and considerations to be kept in mind when filing corporation tax returns for accounting periods ending in 2020....
Ronan Finn, Ashita Popat and George Thompson summarise the key issues that taxpayers need to be aware of when considering their transfer pricing documentation obligations for FY2020 and future years....
Aidan Clifford explains some of the accounting issues faced by businesses as a result of the pandemic, including impairments, provisions, revenue recognition and onerous contracts....
Michelle Dunne provides a summary of the provisions contained in the Finance (Covid-19 and Miscellaneous Provisions) Bill 2021, with the exception of the stamp duty measures....
Lynn Cramer and Grainne O’Loughlin discuss the recent Finance Act provisions that introduced an increase in the stamp duty rate on acquisitions of more than ten residential units and set out some...
Emer Dowling provides an overview of the direct tax implications of examinership, Small Company Administrative Rescue Process (SCARP), receivership and liquidation....
Fiona Carney explains the important updates made to Revenue’s Tax and Duty Manual on DAC 6, including new guidance on the hallmarks in Category C....
Patrick Duggan summarises the key measures in the UK Budget announced on 3 March 2021 and reflects on what may lie ahead as we move towards the 2021 Autumn Statement....
Shane Wallace, Jessica Hayes and Brian Mullane discuss the Irish CGT charge for non-residents in light of the recent Tax Appeals Commission determination 75TACD2021....
Marie-Claire Maney outlines the positive developments of the TAC over the past year and explains the plans for the future....
Ken Hardy, Damien Flanagan and Stephen Brennan examine digital gaming tax incentives in other jurisdictions and explore Ireland’s options as an up-and-coming hub, given the new digital gaming tax credit that is...
Anna Holohan and Séamus Kennedy discuss the recent reforms to the investment limited partnership fund vehicle and related tax considerations....
Aileen Daly and Joanne O’Sullivan summarise the key aspects of the framework, which was updated in December 2020, and outline how it operates in practice....
This update from Revenue highlights the importance of data quality in payroll reporting....
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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.
