Tax in Deals: Beyond Mergers and Acquisitions: Part 1
Junior Chapwanya and Stephanie Curtin discuss the key tax considerations at the pre-acquisition stage of a deal in the first article of a two-part series....
Junior Chapwanya and Stephanie Curtin discuss the key tax considerations at the pre-acquisition stage of a deal in the first article of a two-part series....
Conor Kennedy, in the second article of a two-part series, considers the steps that practitioners should take to satisfy Revenue of the commercial legitimacy of any impugned transactions where tax avoidance is...
Marianne Donaghy and Matthew Greene provide a summary of the exceptions to the requirement for the parties to remain associated in order to avail of stamp duty group relief, as set out...
Charlotte Cumiskey considers the recent High Court decision in the case of Arlum that a write-down in value of sites acquired with debt does not constitute a tax deduction claimed for the...
Eoin Brennan examines a tax appeal that highlights how understanding the nuances of the science test and being prepared for challenges are key to a successful R&D tax credit claim....
Lauren Clabby provides guidance on completing the 2023 Form 11/12, including a review of relevant Finance Act changes and eBriefs published by Revenue....
Justine Murphy discusses the different types of employee share incentive schemes, including their tax implications and reporting obligations, and explains how share valuations play an important role in implementing the schemes. ...
Martin Phelan considers Tax Appeals Commission determination 31TACD2023, where Revenue was found to have breached the taxpayer’s right to a defence under EU law by failing to provide it with its file...
Dara Higgins and Freda Mc Geough provide an overview of the High Court case of Covidien, which examines the right of holding companies to deduct VAT, particularly in the context of corporate...
Adrian Godwin provides an overview of key factors to consider when making personal contributions to pension schemes based on your income, together with a summary of recent changes and anticipated updates in...
Madeline Delaney explains the support, guidance and advice that it can provide to trustees and the professional advisers whom charities engage with. ...
Issue 3, 2024 Policy and Representations Monitor Published September 23, 2024 in Regular Features Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top News...
Issue 3, 2024 Recent Revenue eBriefs Published September 23, 2024 in Regular Features Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top Revenue eBriefs...
Issue 3, 2024 Direct Tax Cases: Decisions from the Irish Courts Published September 23, 2024 in Regular Features Mark Ludlow, Senior Associate – Tax, RDJ LLP Table of Contents Back to top...
Issue 3, 2024 Direct Tax Cases: Decisions from the UK Courts and Tax Appeals Commission Determinations Published September 23, 2024 in Regular Features Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC...
Issue 3, 2024 International Tax Update Published September 23, 2024 in Regular Features Louise Kelly, Tax Partner, Deloitte Ireland LLP Claire McCarrick, Tax Senior Manager, Deloitte Ireland LLP Table of Contents Back...
Issue 3, 2024 VAT Cases & VAT News Published September 23, 2024 in Regular Features Gabrielle Dillon, Director – VAT, PwC Ireland Table of Contents Back to top Taxable Amount: CJEU Judgment...
Issue 3, 2024 Accounting Developments of Interest Published September 23, 2024 in Regular Features Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Company Law Company size limits...
Issue 3, 2024 Legal Monitor Published September 23, 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 3, 2024 Tax Appeals Commission Determinations Published September 23, 2024 in Regular Features Catherine Dunne, Barrister-at-Law Table of Contents Back to top Published from 1 May to 31 July 2024 Income...
Issue 3, 2024 Tax Technology Update – Autumn 2024 Published September 23, 2024 in Regular Features Tim Duggan, Director, Tax Transformation and Technology, KPMG Caitriona Sweeney, Manager, Tax Transformation and Technology, KPMG...
Issue 3, 2024 Revenue Commissioners’ Update: Compliance Programme for Central Register of Beneficial Ownership of Trusts (CRBOT) Published September 23, 2024 in Regular Features CRBOT Team, Revenue Commissioners Back to top European...
Issue 3, 2024 Editor’s Pages Published September 23, 2024 in Issue 3, 2024 Table of Contents Back to top Tax in Deals: Beyond Mergers and Acquisitions: Part 1 Junior Chapwanya and Stephanie...
Issue 3, 2024 Key Dates Calendar Published September 23, 2024 in Issue 3, 2024 Helen Byrne, Senior Manager, Tax Knowledge Services, EY a a This regular feature includes key tax dates for...
Aoife Lavan was inaugurated as the Institute’s 49th President at the AGM on 5 September. Aoife is a Private Client Tax and Pension Specialist with over two decades of experience in financial...
The Institute’s Annual General Meeting took place on 5 September, and Aoife Lavan was elected as our 49th President. Aoife joined Council in 2014 and has been a valued member of numerous...
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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.
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