Issue 4, 2020 Editor’s Page Published April 21, 2021 in Issue 4 2020 Julie Burke, Editor Article content Feature Articles EU Mandatory Disclosure: Crunch Time for DAC 6 Filings David Fennell details...
Issue 4, 2020 International Tax Update Published November 24, 2020 in Issue 4 2020 Louise Kelly, Tax Partner, Deloitte Ireland LLP Emma Arlow, Tax Director, Deloitte Ireland LLP Article content BEPS –...
Issue 4, 2020 Compliance Deadlines Published November 24, 2020 in Issue 4 2020 Helen Byrne, Senior Manager, Tax Knowledge Services, EY Table of Contents General Jan 8 Under mandatory reporting rules, promoters...
Council Directive 2011/16/EU provides for the exchange of taxpayer information between the tax authorities of EU Member States. In 2018 it was amended by Council Directive (EU) 2018/822 (“DAC6”) to introduce a...
Personal Insolvency (Amendment) Bill 2020
This Bill proposes to make it easier for a debtor to qualify for a Debt Relief Notice, provide for virtual meetings between debtors and insolvency advisers, and make...
The decision in XT v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos and Vilniaus apskrities valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (Contrat d’activité commune) C-312/19 was delivered by the...
In Re Webster [2020] EWHC 2275 (Ch) (25 August) the England and Wales High Court determined that it had no jurisdiction to rectify a mistake in a tax return relating to a...
Penalties – Judicial Review: Irish High Court
The High Court delivered its judgment in the case of The Director of Public Prosecutions (At the Suit of the Revenue Commissioners) v Fitzgerald [2020] IEHC...
Key tax measures announced in Budget 2021 and Finance Bill 2020
On 13 October 2020 the Minister for Finance, Paschal Donohoe TD, and the Minister for Public Expenditure and Reform, Michael McGrath TD,...
David Fennell details the recently published Revenue guidance on DAC 6....
Florita Dolly provides details of the new measures introduced in the Financial Provisions (Covid-19) (No. 2) Act and how they affect both
individuals and companies....
Amanda-Jayne Comyn provides an overview of tax and legal issues that arise on the breakdown of a formal relationship between married couples, civil partners and cohabitants....
Paul Morris addresses matters relating to the CG50 clearance procedure, outlining real-life scenarios where clearance is needed that advisers might not immediately think of....
Suzann McDonnell provides a step-by-step guide to use when considering the impact of the OECD’s Multilateral Convention to
Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting...
Dermot Donegan and Denise Corrigan of Revenue answer key questions on the e-commerce VAT changes coming on 1 July 2021....
James Fox and Ben Kelly consider the challenges that businesses face in keeping up to speed with VAT compliance requirements after the introduction in January 2020 of the
“Quick Fixes”, as well as...
Introduction
Autumn is always a busy season for the Institute, and this year was no exception. We are all well accustomed by now to remote working and hosting webinars online. However, moving big...
Anne Gunnell and Mary Healy outline
developments since Revenue’s reorganisation of its operational divisions...
It has been an extraordinarily busy and stressful time for practitioners all over the country. Never in my working life have there been so many schemes and measures requiring so much administration...
Paul McNamara considers the recent decision in this UK High Court case, which provides some important additional guidance for purchasers on best practice for making claims
under warranty and indemnity provisions in transaction...
News and move in the tax community...
