The Remittance Basis of Tax: Pitfalls and Opportunities

Stephanie Wickham, Mai Clancy and John Hogan outline the remittance basis, its application to income and gains, compliance tips and Ireland’s appeal for non-domiciled individuals, with practical advice and examples....

Time to “Waive” Goodbye to the Waiver

Laura Carey and Colin Bolger discuss the recent judgment in Killarney Consortium C v The Revenue Commissioners, where the High Court upheld a determination by the Tax Appeals Commission that this feature...

Stamp Duty on Multi-Asset Acquisitions

Brian Cronin and Nicole Secas provide an overview of the stamp duty treatment of transfers of multiple assets, highlighting the application of s31E SDCA 1999 to transactions involving multiple residential units....

Policy and Representations Monitor

Issue 4, 2025 Policy and Representations Monitor Published December 18, 2025 in Issue 4, 2025 Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top...

Recent Revenue eBriefs

Issue 4, 2025 Recent Revenue eBriefs Published December 18, 2025 in Issue 4, 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 4, 2025 Direct Tax Cases: Decisions from the UK Courts Published December 18, 2025 in Issue 4, 2025 Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC Ireland Patrick Lawless, Director,...

International Tax Update

Issue 4, 2025 International Tax Update Published December 18, 2025 in Issue 4, 2025 Louise Kelly, Tax Partner, Deloitte Ireland LLP Dylan Reilly, Tax Manager, Deloitte Ireland LLP Table of Contents Back...

VAT Cases & VAT News

Issue 4, 2025 VAT Cases & VAT News Published December 18, 2025 in Issue 4, 2025 Gabrielle Dillon, Director, Dillon VAT Advisory Ltd Table of Contents Back to top VAT Cases Margin...

Accounting Developments of Interest

Issue 4, 2025 Accounting Developments of Interest Published December 18, 2025 in Issue 4, 2025 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Annual Review of Corporate...

Legal Monitor

Issue 4, 2025 Legal Monitor Published December 18, 2025 in Issue 4, 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 4, 2025 Tax Appeals Commission Determinations Published December 18, 2025 in Issue 4, 2025 Catherine Dunne, Barrister-at-Law Table of Contents Back to top Published from 1 August to 31 October 2025...

UK and Northern Ireland Tax Update

Issue 4, 2025 UK and Northern Ireland Tax Update Published December 18, 2025 in Issue 4, 2025 Marie Farrell, Partner, KPMG Ireland (Belfast Office) Table of Contents Back to top Introduction At...

Revenue Commissioners’ Update: VAT Modernisation

Issue 4, 2025 Revenue Commissioners’ Update: VAT Modernisation Published December 18, 2025 in Issue 4, 2025 Davena Lyons, Principal Officer in the Collector General’s Division, Revenue Commissioners Table of Contents Back to...

Editor’s Pages

Issue 4, 2025 Editor’s Pages Published December 18, 2025 in Issue 4, 2025 Amanda-Jayne Comyn, Editor Table of Contents Back to top Disclosure Opportunity to Regularise Misclassification of Self-Employment Mark Barrett gives...

Key Dates Calendar

Issue 4, 2025 Key Dates Calendar Published December 18, 2025 in Issue 4, 2025 Helen Byrne, Senior Manager, Tax Knowledge Services, EY a a This regular feature includes key tax dates for...

President’s Pages

The last quarter of the year represents an extremely busy period for the tax profession and indeed for the Irish Tax Institute....