Issue 4, 2024 Policy and Representations Monitor Published December 16, 2024 in Regular Features Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top News...
Issue 4, 2024 Recent Revenue eBriefs Published December 16, 2024 in Regular Features Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Back to top Revenue eBriefs Issued from 1...
Issue 4, 2024 Direct Tax Cases: Decisions from the Irish Courts and TAC Determinations Published December 16, 2024 in Regular Features Mark Ludlow, Senior Associate – Tax, RDJ LLP Table of Contents...
Issue 4, 2024 Direct Tax Cases: Decisions from the UK Courts Published December 16, 2024 in Regular Features Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC Ireland Patrick Lawless, Director, Tax...
Issue 4, 2024 International Tax Update Published December 16, 2024 in Regular Features Louise Kelly, Tax Partner, Deloitte Ireland LLP Dylan Reilly, Tax Manager, Deloitte Ireland LLP Table of Contents Back to...
Issue 4, 2024 VAT Cases & VAT News Published December 16, 2024 in Regular Features Gabrielle Dillon, Director – VAT, PwC Ireland Table of Contents Back to top Supply of Electricity for...
Issue 4, 2024 Accounting Developments of Interest Published December 16, 2024 in Regular Features Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Sustainability Assurance Requirements from 1...
Issue 4, 2024 Legal Monitor Published December 16, 2024 in Regular Features Niall McCarthy, Associate, William Fry Tax Advisors Table of Contents Back to top Selected Acts Signed into Law from 1...
Issue 4, 2024 Tax Appeals Commission Determinations Published December 16, 2024 in Regular Features Catherine Dunne, Barrister-at-Law Table of Contents Back to top Published from 1 August to 31 October 2024 Income...
Issue 4, 2024 UK and Northern Ireland Tax Update – Winter 2024 Published December 16, 2024 in Regular Features Marie Farrell, Tax Director, KPMG Ireland (Belfast Office) Table of Contents Back to...
Issue 4, 2024 Tax Technology Update – Winter 2024 Published December 16, 2024 in Regular Features Tim Duggan, Director, Tax Transformation and Technology, KPMG Katie Aragane, Associate Director, Tax Transformation and Technology,...
Issue 4, 2024 Key Dates Calendar Published September 23, 2024 in Regular Features Helen Byrne, Senior Manager, Tax Knowledge Services, EY a a This regular feature includes key tax dates for individuals...
Issue 3, 2024 Policy and Representations Monitor Published September 23, 2024 in Regular Features Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top News...
Issue 3, 2024 Recent Revenue eBriefs Published September 23, 2024 in Regular Features Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top Revenue eBriefs...
Issue 3, 2024 Direct Tax Cases: Decisions from the Irish Courts Published September 23, 2024 in Regular Features Mark Ludlow, Senior Associate – Tax, RDJ LLP Table of Contents Back to top...
Issue 3, 2024 Direct Tax Cases: Decisions from the UK Courts and Tax Appeals Commission Determinations Published September 23, 2024 in Regular Features Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC...
Issue 3, 2024 International Tax Update Published September 23, 2024 in Regular Features Louise Kelly, Tax Partner, Deloitte Ireland LLP Claire McCarrick, Tax Senior Manager, Deloitte Ireland LLP Table of Contents Back...
Issue 3, 2024 VAT Cases & VAT News Published September 23, 2024 in Regular Features Gabrielle Dillon, Director – VAT, PwC Ireland Table of Contents Back to top Taxable Amount: CJEU Judgment...
Issue 3, 2024 Accounting Developments of Interest Published September 23, 2024 in Regular Features Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Company Law Company size limits...
Issue 3, 2024 Legal Monitor Published September 23, 2024 in Regular Features Nicola Corrigan, Senior Associate, William Fry Tax Advisors Table of Contents Back to top Selected Acts Signed into Law from...
Issue 3, 2024 Tax Appeals Commission Determinations Published September 23, 2024 in Regular Features Catherine Dunne, Barrister-at-Law Table of Contents Back to top Published from 1 May to 31 July 2024 Income...
Issue 3, 2024 Tax Technology Update – Autumn 2024 Published September 23, 2024 in Regular Features Tim Duggan, Director, Tax Transformation and Technology, KPMG Caitriona Sweeney, Manager, Tax Transformation and Technology, KPMG...
Issue 3, 2024 Revenue Commissioners’ Update: Compliance Programme for Central Register of Beneficial Ownership of Trusts (CRBOT) Published September 23, 2024 in Regular Features CRBOT Team, Revenue Commissioners Back to top European...
Issue 2, 2024 Policy and Representations Monitor Published June 13, 2024 in Regular Features Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top News...
Issue 2, 2024 Recent Revenue eBriefs Published June 13, 2024 in Regular Features Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top Revenue eBriefs...
Issue 2, 2024 Direct Tax Cases: Decisions from the Irish Courts Published June 13, 2024 in Regular Features Mark Ludlow, Senior Associate – Tax, RDJ LLP Table of Contents Back to top...
Issue 2, 2024 Direct Tax Cases: Decisions from the UK and European Courts Published June 13, 2024 in Regular Features Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC Ireland Patrick Lawless,...
Issue 2, 2024 International Tax Update Published June 13, 2024 in Regular Features Louise Kelly, Tax Partner, Deloitte Ireland LLP Claire McCarrick, Tax Senior Manager, Deloitte Ireland LLP Table of Contents Back...
Issue 2, 2024 VAT Cases & VAT News Published June 13, 2024 in Regular Features Gabrielle Dillon, Director – VAT, PwC Ireland Table of Contents Back to top VAT Cases Supplies of...
Issue 2, 2024 Accounting Developments of Interest Published June 13, 2024 in Regular Features Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Audit Exemption Turnover Limit for...
Issue 2, 2024 Legal Monitor Published June 13, 2024 in Regular Features Nicola Corrigan, Senior Associate, William Fry Tax Advisors Table of Contents Back to top Selected Acts Signed into Law from...
Issue 2, 2024 Tax Appeals Commission Determinations Published June 13, 2024 in Regular Features Catherine Dunne, Barrister-at-Law Table of Contents Back to top Published from 1 February to 30 April 2024 Income...
Issue 2, 2024 UK and Northern Ireland Tax Update – Summer 2024 Published June 13, 2024 in Regular Features Marie Farrell, Tax Director, KPMG Ireland (Belfast Office) Table of Contents Back to...
Issue 2, 2024 Customs Update – Summer 2024 Published June 13, 2024 in Regular Features Nick Koolen, Senior Manager, Global Trade & Customs, PwC Ireland John P. O’Loughlin, Partner, Global Trade &...
Issue 2, 2024 Revenue Commissioners’ Update: Revenue’s Compliance Approach Related to the Exchange of Financial Account Information Published June 13, 2024 in Regular Features Aaron Snoddy, Assistant Principal Officer, Business Division, Office...
Issue 1, 2024 Policy and Representations Monitor Published March 27, 2024 in Regular Features Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top News...
Issue 1, 2024 Recent Revenue eBriefs Published March 27, 2024 in Regular Features Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top Revenue e-Briefs...
Issue 1, 2024 Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission Determinations Published March 27, 2024 in Regular Features Mark Ludlow, Senior Associate – Tax, RDJ LLP Table...
Issue 1, 2024 Direct Tax Cases: Decisions from the UK and European Courts Published March 27, 2024 in Regular Features Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC Ireland Patrick Lawless,...
Issue 1, 2024 International Tax Update Published March 27, 2024 in Regular Features Louise Kelly, Tax Partner, Deloitte Ireland LLP Claire McCarrick, Tax Senior Manager, Deloitte Ireland LLP Table of Contents Back...
Issue 1, 2024 VAT Cases & VAT News Published March 27, 2024 in Regular Features Gabrielle Dillon, Director – VAT, PwC Ireland Table of Contents Back to top VAT Cases Economic Activity...
Issue 1, 2024 Accounting Developments of Interest Published March 27, 2024 in Regular Features Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Insurance Accounting The Financial Reporting...
Issue 1, 2024 Legal Monitor Published March 27, 2024 in Regular Features Nicola Corrigan, Senior Associate, William Fry Tax Advisors Table of Contents Back to top Selected Acts Signed into Law from...
Issue 1, 2024 Tax Appeals Commission Determinations Published March 27, 2024 in Regular Features Catherine Dunne, Barrister-at-Law Table of Contents Back to top Published from 1 November 2023 to 31 January 2024...
Issue 1, 2024 Revenue Commissioners’ Update: The Central Register of Beneficial Ownership of Trusts (CRBOT) – Focus on Compliance Published March 27, 2024 in Regular Features Table of Contents Back to top The...
Issue 1, 2024 Revenue Commissioners’ Update: Engaging with Revenue on the Debt Warehousing Scheme Published March 27, 2024 in Regular Features Table of Contents Back to top The Debt Warehousing Scheme (DWS) was...
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 3, 2023 Policy and Representations Monitor Published September 28, 2023 in Issue 3, 2023 Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top...
Issue 3, 2023 Recent Revenue eBriefs Published September 28, 2023 in Issue 3, 2023 Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top Revenue...
Issue 3, 2023 Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission Determinations Published September 28, 2023 in Issue 3, 2023 Mark Ludlow, Senior Associate – Tax, RDJ LLP...
Issue 3, 2023 Direct Tax Cases: Decisions from the UK and European Courts Published September 28, 2023 in Issue 3, 2023 Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC Ireland Patrick...
Issue 3, 2023 International Tax Update Published September 28, 2023 in Issue 3, 2023 Louise Kelly, Tax Partner, Deloitte Ireland LLP Claire McCarrick, Tax Senior Manager, Deloitte Ireland LLP Table of Contents...
Issue 3, 2023 VAT Cases & VAT News Published September 28, 2023 in Issue 3, 2023 Gabrielle Dillon, Director – VAT, PwC Ireland Table of Contents Back to top VAT Cases Direct...
Issue 3, 2023 Accounting Developments of Interest Published September 28, 2023 in Issue 3, 2023 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Updated Guidance Note on...
Issue 3, 2023 Legal Monitor Published September 28, 2023 in Issue 3, 2023 Philip McQueston, Of Counsel, A&L Goodbody Table of Contents Back to top Selected Acts Signed into Law 1 May...
Issue 3, 2023 Tax Appeals Commission Determinations Published September 28, 2023 in Issue 3, 2023 Catherine Dunne, Barrister-at-Law Table of Contents Back to top Published from 1 May to 31 July 2023...
Issue 3, 2023 Customs Update – Autumn 2023 Published September 28, 2023 in Issue 3, 2023 Paul Rodgers, Director, Global Trade and Customs, PwC Ireland John P. O’Loughlin, Partner, Global Trade &...
Issue 2, 2023 Policy and Representations Monitor Published June 28, 2023 in Issue 2, 2023 Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top...
Issue 2, 2023 Recent Revenue eBriefs Published June 28, 2023 in Issue 2, 2023 Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Back to top Revenue eBriefs Issued from...
Issue 2, 2023 Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission Determinations Published June 28, 2023 in Issue 2, 2023 Mark Ludlow, Senior Associate – Tax, RDJ LLP...
Issue 2, 2023 Direct Tax Cases: Decisions from the UK and European Courts Published June 28, 2023 in Issue 2, 2023 Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC Ireland Patrick...
Issue 2, 2023 International Tax Update Published June 28, 2023 in Issue 2, 2023 Louise Kelly, Tax Partner, Deloitte Ireland LLP Claire McCarrick, Tax Senior Manager, Deloitte Ireland LLP Table of Contents...
Issue 2, 2023 VAT Cases & VAT News Published June 28, 2023 in Issue 2, 2023 Gabrielle Dillon, Director – VAT, PwC Ireland Table of Contents Back to top VAT Cases Intra-Community...
Issue 2, 2023 Accounting Developments of Interest Published June 28, 2023 in Issue 2, 2023 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Insolvency Practitioners and Anti-Money...
Issue 2, 2023 Revenue Commissioners’ Update Published June 28, 2023 in Issue 2, 2023 Table of Contents Back to top EU Cross-Border eCommerce Payments Reporting Overview On 18 February 2020, the European...
Issue 2, 2023 Legal Monitor Published June 28, 2023 in Issue 2, 2023 Philip McQueston, Of Counsel, A&L Goodbody Table of Contents Back to top Selected Acts Signed into Law from 1...
Issue 2, 2023 Tax Appeals Commission Determinations Published June 28, 2023 in Issue 2, 2023 Catherine Dunne, Barrister-at-Law Table of Contents Back to top Published from 1 February to 30 April 2023...
Issue 2, 2023 Tax Technology Update – Summer 2023 Published June 28, 2023 in Issue 2, 2023 Andrew Egan, Director, Tax Transformation & Technology, KPMG Table of Contents Back to top Introduction...
Issue 2, 2023 UK and Northern Ireland Tax Update – Summer 2023 Published June 28, 2023 in Issue 2, 2023 Marie Farrell, Tax Director, KPMG Ireland (Belfast Office) Table of Contents Back...
Issue 1, 2023 Policy and Representations Monitor Published March 29, 2023 in Issue 1, 2023 Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top...
Issue 1, 2023 Direct Tax Cases: Decisions from the Irish High Court and Tax Appeals Commission Determinations Published March 29, 2023 in Issue 1, 2023 Mark Ludlow, Senior Associate – Tax, RDJ...
Issue 1, 2023 Direct Tax Cases: Decisions from the UK and European Courts Published March 29, 2023 in Issue 1, 2023 Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC Ireland Patrick...
Issue 1, 2023 International Tax Update Published March 29, 2023 in Issue 1, 2023 Louise Kelly, Tax Partner, Deloitte Ireland LLP Claire McCarrick, Tax Senior Manager, Deloitte Ireland LLP Table of Contents...
Issue 1, 2023 VAT Cases & VAT News Published March 29, 2023 in Issue 1, 2023 Gabrielle Dillon, Director – VAT, PwC Ireland Table of Contents Back to top VAT Cases Provision...
Issue 1, 2023 Accounting Developments of Interest Published March 29, 2023 in Issue 1, 2023 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Ten-Year Audits and Sole...
Issue 1, 2023 Legal Monitor Published March 29, 2023 in Issue 1, 2023 Philip McQueston, Of Counsel, A&L Goodbody Table of Contents Back to top Selected Acts Signed into Law from 1...
Issue 1, 2023 Tax Appeals Commission Determinations Published March 29, 2023 in Issue 1, 2023 Catherine Dunne, Barrister-at-Law Table of Contents Back to top Published from 1 November 2022 to 31 January...
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Issue 4, 2022 Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission Determinations Published December 8, 2022 in Issue 4, 2022 Mark Ludlow, Senior Associate – Tax, RDJ LLP...
Issue 4, 2022 Direct Tax Cases: Decisions from the UK and European Courts Published December 8, 2022 in Issue 4, 2022 Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC Ireland Patrick...
Issue 4, 2022 International Tax Update Published December 8, 2022 in Issue 4, 2022 Louise Kelly, Tax Partner, Deloitte Ireland LLP Claire McCarrick, Tax Senior Manager, Deloitte Ireland LLP Table of Contents...
Issue 4, 2022 VAT Cases & VAT News Published December 8, 2022 in Issue 4, 2022 Gabrielle Dillon, Director – VAT, PwC Ireland Table of Contents Back to top VAT Cases Transfer...
Issue 4, 2022 Accounting Developments of Interest Published December 8, 2022 in Issue 4, 2022 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Russian Sanctions The EU...
Issue 4, 2022 Revenue Commissioners’ Update: Reviewing the Effectiveness of the Co-operative Compliance Framework in Revenue Published December 8, 2022 in Issue 4, 2022 Vincent Walsh, Large Corporates Division, Revenue Table of...
Issue 4, 2022 Legal Monitor Published December 8, 2022 in Issue 4, 2022 Caroline Austin, Partner, Tax Department, Matheson Table of Contents Back to top Selected Acts Signed into Law 1 August–31...
Issue 4, 2022 Tax Appeals Commission Determinations Published December 8, 2022 in Issue 4, 2022 Tara Duggan, Tax Technical Author, Irish Tax Institute Table of Contents Back to top Determinations of the...
Issue 4, 2022 Customs Update – Winter 2022 Published December 8, 2022 in Issue 4, 2022 Mark Brennan, Senior Manager, Global Trade & Customs, PwC Ireland John P. O’Loughlin, Partner, Global Trade...
UK and Northern Ireland Tax Update - Winter 2022UK and Northern Ireland Tax Update - Winter 2022UK and Northern Ireland Tax Update - Winter 2022...
Issue 3, 2022 Policy and Representations Monitor Published September 26, 2022 in Regular Features Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top News...
Issue 3, 2022 Direct Tax Cases: Decisions from the Irish High Court Published September 26, 2022 in Regular Features Mark Ludlow, Senior Associate – Tax, RDJ LLP Table of Contents Back to...
Issue 3, 2022 Direct Tax Cases: Decisions from the UK and European Courts Published September 26, 2022 in Regular Features Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC Ireland Patrick Lawless,...
Issue 3, 2022 International Tax Update Published September 26, 2022 in Regular Features Louise Kelly, Tax Partner, Deloitte Ireland LLP Claire McCarrick, Tax Senior Manager, Deloitte Ireland LLP Table of Contents Back...
Issue 3, 2022 VAT Cases & VAT News Published September 26, 2022 in Issue 3, 2022 Gabrielle Dillon, Director – VAT, PwC Ireland Table of Contents Back to top VAT Cases Rates...
Issue 3, 2022 Accounting Developments of Interest Published September 26, 2022 in Issue 3, 2022 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Charities (Amendment) Bill 2022...
Issue 3, 2022 Revenue Commissioners’ Update Published September 26, 2022 in Regular Features Table of Contents Back to top Reminder to Update Your Bank Details on revenue.ie Revenue is reminding customers who...
Issue 3, 2022 Legal Monitor Published September 26, 2022 in Regular Features Caroline Austin, Partner, Tax Department, Matheson Table of Contents Back to top Selected Acts Signed into Law 1 May–31 July...
Issue 3, 2022 Tax Appeals Commission Determinations Published September 26, 2022 in Regular Features Tara Duggan, Tax Technical Author, Irish Tax Institute Table of Contents Back to top Determinations of the Tax...
Issue 3, 2022 Tax Technology Update – Autumn 2022 Published September 26, 2022 in Regular Features John Curry, Principal, Tax Transformation & Technology, KPMG Table of Contents Back to top “Automation applied...
Issue 3, 2022 Customs Update – Autumn 2022 Published September 26, 2022 in Regular Features John P. O’Loughlin, Partner, Global Trade & Customs, PwC Ireland Gavin Williams, Associate, Global Trade and Customs,...
Issue 2, 2022 Policy and Representations Monitor Published June 30, 2022 in Issue 2, 2022 Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents News Alert Revenue’s...
Issue 2, 2022 Direct Tax Cases: Decisions from the Irish High Court and Tax Appeals Commission Determinations Published June 30, 2022 in Issue 2, 2022 Tara Duggan, Tax Technical Author, Irish Tax...
Issue 2, 2022 Direct Tax Cases: Decisions from the UK and European Courts Published June 30, 2022 in Issue 2, 2022 Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC Patrick Lawless,...
Issue 2, 2022 International Tax Update Published June 30, 2022 in Issue 2, 2022 Louise Kelly, Tax Partner, Deloitte Ireland LLP Geraldine McCann, Partner, Tax & Legal, Deloitte Ireland LLP Table of...
Issue 2, 2022 VAT Cases & VAT News Published June 30, 2022 in Issue 2, 2022 Gabrielle Dillon, Director, Twomey Moran Table of Contents VAT Cases Right to Deduct Input VAT –...
Issue 2, 2022 Accounting Developments of Interest Published June 30, 2022 in Issue 2, 2022 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Audit Monitoring Update All auditors in Ireland...
Issue 2, 2022 Legal Monitor Published June 30, 2022 in Issue 2, 2022 Caroline Austin, Partner, Tax Department, Matheson Table of Contents Selected Acts Signed into Law 1 February–30 April 2022 No....
Issue 2, 2022 Tax Appeals Commission Determinations Published June 30, 2022 in Issue 2, 2022 Tara Duggan, Tax Technical Author, Irish Tax Institute Determinations of the Tax Appeals Commission Published from 1...
Issue 2, 2022 UK & Northern Ireland Tax Update Published June 30, 2022 in Issue 2, 2022 Marie Farrell, Tax Director, KPMG Ireland (Belfast Office) Table of Contents Introduction In 1789 Benjamin...
Issue 1, 2022 Policy and Representations Monitor Published March 21, 2022 in Issue 1, 2022 Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents News Alert European...
Issue 1, 2022 Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission Determinations Published March 21, 2022 in Issue 1, 2022 Fiona Carney, Director, Tax Solutions Centre, PwC Table...
Issue 1, 2022 Direct Tax Cases: Decisions from the UK Courts and Other International Cases Published March 21, 2022 in Issue 1, 2022 Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC...
Issue 1, 2022 International Tax Update Published March 21, 2022 in Issue 1, 2022 Louise Kelly, Tax Partner, Deloitte Ireland LLP Geraldine McCann, Tax Director, Deloitte Ireland LLP Table of Contents BEPS:...
Issue 1, 2022 VAT Cases & VAT News Published March 21, 2022 in Issue 1, 2022 Gabrielle Dillon, Director, Twomey Moran Table of Contents VAT Cases Reduction of Taxable Amount for VAT...
Issue 1, 2022 Accounting Developments of Interest Published March 21, 2022 in Issue 1, 2022 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Ukraine: accountants’ duties and obligations related to...
Issue 1, 2022 Legal Monitor Published March 21, 2022 in Issue 1, 2022 Caroline Austin, Partner, Tax, Matheson Table of Contents New for 2022 Caroline Austin details Acts passed, Bills initiated and Statutory...
Issue 1, 2022 Tax Technology Update Published March 21, 2022 in Issue 1, 2022 John Curry, Principal, Tax Transformation & Technology, KPMG Andrew Egan, Director, Tax Transformation & Technology, KPMG Table of...
Issue 4, 2021 Legislation & Policy Monitor Published December 16, 2021 in Issue 4, 2021 Lorraine Sheegar, Tax Manager – Tax Policy and Representations, Irish Tax Institute Table of Contents News Alert...
Issue 4, 2021 Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission Determinations Published December 16, 2021 in Issue 4, 2021 Fiona Carney, Director, Tax Solutions Centre, PwC Table...
Issue 4, 2021 Direct Tax Cases: Decisions from the UK Courts and Other International Cases Published December 16, 2021 in Issue 4, 2021 Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC...
Issue 4, 2021 Compliance Deadlines Published December 15, 2021 in Issue 4, 2021 Helen Byrne, Senior Manager, Tax Knowledge Services, EY Table of Contents General 1 Jan Farmers’ flat-rate addition reduced from...
Issue 4, 2021 International Tax Update Published December 16, 2021 in Issue 4, 2021 Louise Kelly, Tax Partner, Deloitte Ireland LLP Geraldine McCann, Tax Director, Deloitte Ireland LLP Table of Contents BEPS:...
Issue 4, 2021 VAT Cases & VAT News Published December 16, 2021 in Issue 4, 2021 Gabrielle Dillon, Director, Twomey Moran Table of Contents VAT Cases Activities of Public TV Broadcasters Financed...
Issue 4, 2021 Accounting Developments of Interest Published December 16, 2021 in Issue 4, 2021 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents IAASA sets out some key considerations for...
Issue 4, 2021 Revenue Commissioners’ Update Published December 16, 2021 in Issue 4, 2021 Therese Bourke, Personal Taxes Policy and Legislation Division, Revenue Dolores Cañas-Bejarano, Personal Taxes Policy and Legislation Division, Revenue...
Issue 3, 2021 Legislation & Policy Monitor Published September 21, 2021 in Issue 3, 2021 Lorraine Sheegar, Tax Manager – Tax Policy and Representations, Irish Tax Institute Table of Contents News Alert...
Meta Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission Determinations Published September 21, 2021 in Issue 3, 2021 Fiona Carney, Director, Tax Solutions Centre, PwC Table of Contents...
Meta Direct Tax Cases: Decisions from the UK Courts Published September 16, 2021 in Issue 3, 2021 Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC Patrick Lawless, Tax Senior Manager, Tax...
Meta Compliance Deadlines Published September 16, 2021 in Issue 3, 2021 Helen Byrne, Senior Manager, Tax Knowledge Services, EY Table of Contents General 7 Oct Under mandatory reporting rules, promoters of certain...
Meta International Tax Update Published September 21, 2021 in Issue 3, 2021 Louise Kelly, Tax Partner, Deloitte Ireland LLP Geraldine McCann, Tax Director, Deloitte Ireland LLP Table of Contents US Tax Developments...
Issue 3, 2021 VAT Cases & VAT News Published September 20, 2021 in Issue 3, 2021 Gabrielle Dillon, Director, Twomey Moran Table of Contents VAT Cases Supply of Extended Warranties and Input...
Meta Accounting Developments of Interest Published September 21, 2021 in Issue 3, 2021 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents AML for Financial Services Sector The Central Bank of...
This update from Revenue outlines VAT Postponed Accounting and VAT Returns....
Issue 2, 2021 Legislation & Policy Monitor Published June 16, 2021 in Issue 2, 2021 Lorraine Sheegar, Tax Manager – Tax Policy and Representations, Irish Tax Institute Article Content News Alert Commission...
Issue 2, 2021 Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission Determinations Published June 15, 2021 in Issue 2, 2021 Fiona Carney, Director, Tax Solutions Centre, PwC Article...
Issue 2, 2021 Direct Tax Cases: Decisions from the UK Courts Published June 16, 2021 in Issue 2, 2021 Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC Patrick Lawless, Tax Senior...
Issue 2, 2021 Compliance Deadlines Published June 10, 2021 in Issue 2, 2021 Helen Byrne, Senior Manager, Tax Knowledge Services, EY General 30 Jun Claims under the VAT compensation scheme for charities...
Issue 2, 2021 International Tax Update Published June 16, 2021 in Issue 2, 2021 Louise Kelly, Tax Partner, Deloitte Ireland LLP Geraldine McCann, Tax Director, Deloitte Ireland LLP Article Content US Tax...
Issue 2, 2021 VAT Cases & VAT News Published June 16, 2021 in Issue 2, 2021 Gabrielle Dillon, Director, Twomey Moran Article Content VAT Cases Exemption for Services and Goods Closely Linked...
Issue 2, 2021 Accounting Developments of Interest Published June 16, 2021 in Issue 2, 2021 Aidan Clifford, Advisory Services Manager, ACCA Ireland Article Content Review of Auditors’ Transparency Reports The Irish Auditing...
Issue 2, 2021 Revenue Commissioners’ Update Published June 15, 2021 in Issue 2, 2021 Maura Conneely, Principal Officer, Revenue Article Content Introduction Revenue plans to introduce electronic Professional Services Withholding Tax (PSWT)...
Issue 3, 2020 Legislation & Policy Monitor Published April 7, 2021 in Regular Features Lorraine Sheegar, Tax Manager – Tax Policy and Representations, Irish Tax Institute Article content Institute policy work in...
On 7 January 2021 the Minister for Finance, Paschal Donohoe TD, published “Ireland’s Corporation Tax Roadmap: January 2021 Update”. The updated Roadmap considers the ongoing global tax reform work and sets out...
The case of Perrigo Pharma International DAC v The Revenue Commissioners and Others [2020] 552 IEHC concerned the validity of a notice of amended assessment issued by Revenue. Revenue contended that a...
In HMRC v S Warshaw [2020] UKUT 366 the UK Upper Tribunal endorsed the decision of the First-tier Tribunal and found that cumulative fixed-rate preference shares were “ordinary share capital” for the...
Compliance Deadlines...
Covid-19 Measures
Guidance on transfer pricing implications of Covid-19 pandemic
On 18 December 2020 the OECD released “Guidance on the Transfer Pricing Implications of the COVID-19 Pandemic”. The guidance focuses on how the arm’s-length...
Issue 1, 2021 VAT Cases & VAT News Published April 2, 2021 in Issue 1 2021 Gabrielle Dillon, Director, Twomey Moran Article content Cost-Sharing Exemption and Supply of Services to VAT Group:...
Issue 1, 2021 Accounting Developments of Interest Published April 2, 2021 in Issue 1 2021 Aidan Clifford, Advisory Services Manager, ACCA Ireland Article content Reciprocal Arrangements with the UK for Auditing after...
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,...
Issue 3, 2020 Revenue Commissioners’ Update – Tracking System Now Available for Revenue’s MyEnquiries Service Published September 16, 2020 in Regular Features Article content Overview Revenue’s secure online contact facility MyEnquiries is...
Issue 3, 2020 International Tax Updates Published September 16, 2020 in Issue 3 2020 Louise Kelly, Tax Partner, Deloitte Ireland LLP Emma Arlow, Tax Director, Deloitte Ireland LLP Article content BEPS: Recent...
Issue 3, 2020 Direct Tax Cases: Decisions from the Irish High Court and Tax Appeals Commission Determinations Published September 16, 2020 in Issue 3 2020 Fiona Carney, Director, Tax Solutions Centre, PwC...
Issue 3, 2020 Direct Tax Cases: Decisions from the UK and European Courts Published September 16, 2020 in Issue 3 2020 Patrick Lawless, Tax Senior Manager, Tax Solutions Centre, PwC Stephen Ruane,...
Issue 3, 2020 Compliance Deadlines Published September 16, 2020 in Issue 3 2020 Helen Byrne, Senior Manager, Tax Knowledge Services, EY Table of Contents General Oct 7 Under mandatory reporting rules, promoters of...
Issue 3, 2020 Accounting Developments of Interest Published September 16, 2020 in Issue 3 2020 Aidan Clifford, Advisory Services Manager, ACCA Ireland Article content Separation Anxiety for Auditors The Financial Reporting Council...
Issue 3, 2020 VAT Cases & VAT News Published September 16, 2020 in Issue 3 2020 Gabrielle Dillon, Director, Twomey Moran Article content Change in Apportionment Method: CJEU Judgment The CJEU judgment...