Policy and Representations Monitor

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...

International Tax Update

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...

VAT Cases & VAT News

Issue 3, 2022 VAT Cases & VAT News Published September 26, 2022 in Regular Features Gabrielle Dillon, Director, Twomey Moran Table of Contents Back to top VAT Cases Rates of VAT –...

Accounting Developments of Interest

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...

Revenue Commissioners’ Update

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...

Legal Monitor

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...

Tax Appeals Commission Determinations

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...

Tax Technology Update – Autumn 2022

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...

Customs Update – Autumn 2022

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,...

Key Dates Calendar

Issue 3, 2022 Key Dates Calendar Published September 26, 2022 in Issue 3, 2022 Helen Byrne, Senior Manager, Tax Knowledge Services, EY   This regular feature includes key tax dates for individuals...

Policy and Representations Monitor

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...

International Tax Update

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...

VAT Cases & VAT News

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 –...

Accounting Developments of Interest

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...

Legal Monitor

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....

Tax Appeals Commission Determinations

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...

UK & Northern Ireland Tax Update

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...

Policy and Representations Monitor

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...

International Tax Update

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:...

VAT Cases & VAT News

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...

Accounting Developments of Interest

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...

Legal Monitor

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...

Tax Technology Update

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...

Legislation & Policy Monitor

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...

Compliance Deadlines

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...

International Tax Update

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:...

VAT Cases & VAT News

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...

Accounting Developments of Interest

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...

Revenue Commissioners’ Update

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...

Legislation & Policy Monitor

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...

Direct Tax Cases: Decisions from the UK Courts

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...

Compliance Deadlines

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...

International Tax Update

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...

VAT Cases & VAT News

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...

Accounting Developments of Interest

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...

Legislation & Policy Monitor

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...

Direct Tax Cases: Decisions from the UK Courts

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...

Compliance Deadlines

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...

International Tax Update

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...

VAT Cases & VAT News

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...

Accounting Developments of Interest

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...

Revenue Commissioners’ Update

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)...

Legislation & Policy Monitor Issue

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...

Legislation & Policy Monitor

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...

International Tax Update

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...

VAT Cases & VAT News

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:...

Accounting Developments of Interest

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...

International Tax Update

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 –...

Compliance Deadlines

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...

Accounting Developments of Interest

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...

VAT Cases & VAT News

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...

Legislation & Policy Monitor

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,...

International Tax Updates

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...

Compliance Deadlines

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...

Accounting Developments of Interest

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...

VAT Cases & VAT News

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...