
Mark Barrett gives an overview of the opportunity for businesses to regularise misclassification of self-employment, without imposition of interest or penalties, by engaging with Revenue before Friday, 30 January 2026....

Aileen Curry explains the changes being introduced by the Act, due to commence in April 2026, and outlines the concerns of current wards of court, their committees and family members....

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....

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...

Aisling Meehan outlines all of the Irish taxation measures that currently apply to the agricultural sector....

Aisléan Nicholson and Lyn Barry explain the changes to the UK IHT system, which moved from a domicile basis to a residence-based system as of 6 April 2025, and outline the current...

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....

Mairéad O’Driscoll explains Revenue’s new guidance on the tax treatment and compliance obligations of social media influencers and outlines key considerations for influencers in an evolving, niche sector....

Fiona Morgan analyses a recent High Court case on the classification of income derived from the provision of emergency accommodation....

Aisléan Nicholson and Chris Bradley explain the UK foreign income and gains regime, effective from April 2025, which replaced the remittance basis regime historically available to non-UK-domiciled individuals....

Anne Hogan provides a summary of the current Employment Investment Incentive rules with regard to private placings....

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...

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...

Issue 4, 2025 Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission Determinations Published December 18, 2025 in Issue 4, 2025 Mark Ludlow, Senior Associate – Tax, RDJ LLP...

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,...

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...

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...

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...

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...

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...

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...

Issue 4, 2025 Tax Technology Update: Navigating Data Challenges in BEPS Pillar Two Compliance Published December 18, 2025 in Issue 4, 2025 Caitriona McConnell, Associate Director, Tax, KPMG Ireland Table of Contents...

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...
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...

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...

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

A whirlwind end of the year for tax advisers, taxpayers, the Government and the Institute. ...

News and moves in the tax community...