Robert Dever, Julie Galbraith and Laura Ellen Ford provide an overview of the Supreme Court decision in The Revenue Commissioners v Karshan (Midlands) Ltd t/a Domino’s Pizza [2023] IESC 24....
Niamh Barry gives an overview of the enhanced reporting requirements for employers that are due to take effect from 1 January 2024, including preparation tips and highlights from the recently published Revenue...
Kevin Smith and Bernadine Dooley provide an overview of the offshore funds legislation in Ireland and focus on some of the key distinctions and difficulties for taxpayers and advisers in navigating the...
Charlotte Cumiskey gives an overview of the essential tax obligations of both individual and corporate non-resident landlords in Ireland....
Nicola Sheridan and Ruth Maloney explain the CESOP Directive, which will come into effect from 1 January 2024 and will require payment service providers to maintain electronic records on cross-border payments and...
Aoife Murray and Priyanka Asopa cover some recent developments in Ireland that are relevant to taxpayers operating in the financial services space....
Adrian Walker gives an overview of the changes in filing requirements for FY2022 claims under the R&D tax credit scheme....
Alison McHugh and Andrea McNamara set out the circumstances in which discretionary trusts may be used for the purpose of protecting assets and/or individuals....
Dearbhla M. Cunningham discusses the errors that may be reviewed by the High Court and the standard of review applied to them in an appeal against an unfavourable determination of the Tax...
Gráinne Duggan answers the questions that she is asked most often about bringing a tax appeal to the Tax Appeals Commission....
Mark Bradshaw An introduction to Revenue’s development of an online Special Assignee Relief Programme portal (eSARP). This development will modernise the existing SARP process....
Issue 4, 2023 Policy and Representations Monitor Published December 18, 2023 in Regular Features Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top News...
Issue 4, 2023 Recent Revenue eBriefs Published December 18, 2023 in Regular Features Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top Revenue eBriefs...
Issue 4, 2023 Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission Determinations Published December 18, 2023 in Issue 4, 2023 Mark Ludlow, Senior Associate – Tax, RDJ LLP...
Issue 4, 2023 Direct Tax Cases: Decisions from the UK and European Courts Published December 18, 2023 in Regular Features Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC Ireland Patrick Lawless,...
Issue 4, 2023 International Tax Update Published December 18, 2023 in Regular Features Louise Kelly, Tax Partner, Deloitte Ireland LLP Claire McCarrick, Tax Senior Manager, Deloitte Ireland LLP Table of Contents Back...
Issue 4, 2023 VAT Cases & VAT News Published December 18, 2023 in Regular Features Gabrielle Dillon, Director – VAT, PwC Ireland Table of Contents Back to top VAT Cases Taxable Amount...
Issue 4, 2023 Accounting Developments of Interest Published December 18, 2023 in Regular Features Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Anti-Money-Laundering Authority The Irish Government...
Issue 4, 2023 Legal Monitor Published December 18, 2023 in Regular Features Philip McQueston, Of Counsel, A&L Goodbody Table of Contents Back to top Selected Acts Signed into Law from 1 August...
Issue 4, 2023 Tax Appeals Commission Determinations Published December 18, 2023 in Regular Features Catherine Dunne, Barrister-at-Law Table of Contents Back to top Published from 1 August to 31 October 2023 Income...
Issue 4, 2023 Tax Technology Update – Winter 2023 Published December 18, 2023 in Regular Features Tim Duggan, Director, Tax Transformation and Technology, KPMG Aileen Carroll, Director, FS Tax, KPMG Table of...
Issue 4, 2023 UK and Northern Ireland Tax Update – Winter 2023 Published December 18, 2023 in Regular Features Marie Farrell, Tax Director, KPMG Ireland (Belfast Office) Table of Contents Back to...
Issue 4, 2023 Customs Update – Winter 2023 Published December 18, 2023 in Regular Features Nick Koolen, Senior Manager, Global Trade & Customs, PwC Ireland John P. O’Loughlin, Partner, Global Trade &...
Issue 4, 2023 Editor’s Pages Published December 18, 2023 in Issue 4, 2023 Julie Burke, Editor Table of Contents Back to top The Last Slice of the Action? Supreme Court Delivers in...
The final quarter of the year has its own momentum in the tax world – the Budget, and the month of leaks leading up to it, the publication of the Finance Bill...
We are coming to the close of another year that has seen much change not just in tax but also in technology, with the fast-paced development of artificial intelligence. The last three...
News and moves in the tax community ...
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