Julie Burke

Julie Burke, Editor

Editor's Summary - Issue 1, 2021

Julie Burke, BL

Brexit: An Agreement But It’s Not All Frictionless

John O’Loughlin and Paul Rodgers give an overview of the EU–UK Trade and Cooperation Agreement, explain what it means from a customs and trade perspective, and outline what companies need to do to avail of 0% tariffs on EU–UK trade.

VAT Implications of Brexit

John Stewart considers the impact of Brexit for cross-border traders, including the VAT treatment of supplies of goods and services, the non-application of certain VAT simplifications, VAT on imports and VAT recovery.

Brexit: The Other Matters to Consider

Kim Doyle and Lorraine Nelson focus on the EU–UK Trade and Cooperation Agreement and some of the key direct tax and social security changes arising as a result of Brexit.

Finance Act 2020: Post-Brexit Share Migration

Rachel Fox and Caitriona Moran explains the changes made by Finance Act 2020 to ensure that the post-Brexit migration of certain Irish shareholdings from CREST to the Euroclear central securities depository on 31 March 2021 is largely tax neutral.

Finance Act 2020: Reduction of Rate of Revenue Interest on Underpayments/Overpayments - A Step too Far?

Frank Mitchell considers the imbalance in the interest rates applicable to tax overpayments and underpayments, which has been added to by s960GA of Finance Act 2020.

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Messages from the Institute

Sandra Clarke

President’s Pages

We are now in Q2 2021: Covid-19 is still with us and Brexit has certainly not gone away – new year, same challenges. At least, we have a deal on Brexit, even...

Martin Lambe

Chief Executive’s Pages

Welcome to our first digital Irish Tax Review (ITR), a product of our commitment to adapt to the needs of our members. By going digital, we are future-proofing ITR, reducing our carbon...

Regular Features

Feature Articles

VAT Implications of Brexit

John Stewart considers the impact of Brexit for cross-border traders, including the VAT treatment of supplies of goods and services, the non-application of certain VAT simplifications, VAT on imports and VAT recovery....

Brexit: The Other Matters to Consider

Kim Doyle and Lorraine Nelson focus on the EU–UK Trade and Cooperation Agreement and some of the key direct tax and social security changes arising as a result of Brexit....

Finance Act 2020: Post-Brexit Share Migration

Rachel Fox and Caitriona Moran explains the changes made by Finance Act 2020 to ensure that the post-Brexit migration of certain Irish shareholdings from CREST to the Euroclear central securities depository on...

The Mysterious World of Valuations

Marie Flynn and Sarah Kirwan provide an overview of the valuation of private companies and shareholdings for tax purposes and outline the pitfalls/key points to consider in relation to various transactions....

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Disclaimer The Irish Tax Institute can accept no responsibility for the accuracy of contributed articles or statements appearing in this publication, and any views or opinions expressed are not necessarily subscribed to by the Institute. No responsibility for loss or distress occasioned to any person acting or refraining from acting as a result of the material in this publication can be accepted by the authors, contributors or publisher. Following publication of an article or other feature, it may happen that additional information or a correction will later be published so the reader is advised to refer to subsequent issues.