RCT for Non-Resident Companies

Kevin Donovan provides a review of relevant contracts tax for non-resident companies, including cash-flow implications and common issues encountered....

The Taxation of Damages and Settlement Payments

Trish McCarvill explains the taxation of damages and settlement payments, including personal injury exemptions; employment law awards; revenue vs capital analysis; deductibility for the defendant; the Gourley principle; warranty and indemnity payments...

Tax Policy as a Driver of Ireland’s Energy Transition

Brendan Coleman, Sarah Cahill and Sarah Gleeson explore how Ireland can leverage targeted tax policy to drive investment, innovation and compliance in renewable energy, supporting decarbonisation goals and economic growth, drawing on...

Taxpayer Rights: A Look at Revenue’s Customer Charter

Gráinne Duggan and Niamh Ryan consider Revenue’s updated Customer Charter, highlighting its role in fostering trust and transparency while noting its non-legally binding nature and limited effectiveness in safeguarding taxpayers’ rights....

Policy and Representations Monitor

Issue 3, 2025 Policy and Representations Monitor Published September 11, 2025 in Issue 3, 2025 Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top...

Recent Revenue eBriefs

Issue 3, 2025 Recent Revenue eBriefs Published September 11, 2025 in Issue 3, 2025 Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Back to top Revenue eBriefs Issued from...

Direct Tax Cases: Decisions from the UK Courts

Issue 3, 2025 Direct Tax Cases: Decisions from the UK Courts Published September 11, 2025 in Issue 3, 2025 Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC Ireland Patrick Lawless, Director,...

International Tax Update

Issue 3, 2025 International Tax Update Published September 11, 2025 in Issue 3, 2025 Louise Kelly, Tax Partner, Deloitte Ireland LLP Dylan Reilly, Tax Manager, Deloitte Ireland LLP Table of Contents Back...

VAT Cases & VAT News

Issue 3, 2025 VAT Cases & VAT News Published September 11, 2025 in Issue 3, 2025 Gabrielle Dillon, Dillon VAT Advisory Ltd Table of Contents Back to top VAT Cases Place of...

Accounting Developments of Interest

Issue 3, 2025 Accounting Developments of Interest Published September 11, 2025 in Issue 3, 2025 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Private Equity Investing in...

Legal Monitor

Issue 3, 2025 Legal Monitor Published September 11, 2025 in Issue 3, 2025 James Quirke, Partner, McCann FitzGerald LLP Table of Contents Back to top Selected Acts Signed into Law from 1...

Tax Appeals Commission Determinations

Issue 3, 2025 Tax Appeals Commission Determinations Published September 11, 2025 in Issue 3, 2025 Catherine Dunne, Barrister-at-Law Table of Contents Back to top Published from 1 May to 31 July 2025...

Editor’s Pages

Issue 3, 2025 Editor’s Pages Published September 11, 2025 in Issue 3, 2025 Amanda-Jayne Comyn, Editor Table of Contents Back to top Navigating Transfer Pricing in an AI-Driven Tech Landscape Rustom Dalal...

Martin Lambe

Chief Executive’s Page

The Institute’s Annual General Meeting took place on 4 September, and Shane Wallace became our 50th President. Shane has been on Council since 2015 and has served on a number of Committees...

Key Dates Calendar

Issue 3, 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...