
Julie Burke, Editor
Editor's Summary - Issue 1, 2022
Julie Burke, BL
Finance Act 2021 and the Code of Practice for Revenue Compliance Interventions
Mark Barrett explains the changes in Revenue’s new Code of Practice, which will “go live” on 1 May, and outlines the Institute’s work to inform and assist members in the transition to the new Code.
The Institute’s Representations on Revenue’s New Compliance Intervention Framework and the New Code
Mary Healy provides a summary of the ITI’s key representations on these developments in our engagement with Revenue over the last eight months.
Revenue’s New Compliance Intervention Framework
Sarah Waters provides an overview of Revenue’s new Compliance Intervention Framework.
Finance Act 2021: Reverse Hybrid Legislation and Technical Amendments to Anti-Hybrid Legislation
Harry Harrison and Seán McCarthy outline of some of the key aspects of the reverse hybrid legislation, as well as changes to the existing anti-hybrid legislation, introduced by Finance Act 2021.
Finance Act 2021: Changes to VAT Treatment of Non-refundable Deposits
Ethna Kennon and Patrick Whelan outline the case law behind Finance Act 2021’s abolition of suppliers’ entitlement to reclaim VAT that was previously accounted for in respect of non-refundable customer deposits.
Finance Act 2021: Corporate Tax Changes
Sarah Meredith provides a summary of the Finance Act 2021 changes from a corporate tax perspective.