Julie Burke

Julie Burke, Editor

Editor's Summary - Issue 1, 2023

Julie Burke, BL

Employment Tax Matters: Finance Act 2022

Pat O’Brien provides a summary and analysis of the key provisions in the Finance Act 2022 relating to employment tax matters.

Revenue’s Code of Practice for Compliance Interventions

Aidan Lucey and Mark Barrett explore the core components of the new Code and Compliance Intervention Framework, in force since 1 May 2022, and assess some of the early trends to emerge.

Temporary Business Energy Support Scheme: Overview of Rules and Key Points for SMEs

Emma Arlow provides an overview of the Temporary Business Energy Support Scheme, including definitions and key checklist items for companies, as well as a brief run-down of other relevant tax supports for SMEs.

Taxation Considerations on Transitioning to Emergency Accommodation

Stephen Gahan and Oonagh Carney provide an analysis of some of the key issues arising for businesses and property owners when transitioning from an existing business model to the provision of emergency accommodation services.

Finance Act 2022: Impact on Financial Services Sector

Laura McKeown and Caroline Kealey summarise the key measures in Finance Act 2022 from a financial services perspective.

Finance Act 2022: Changes to Pensions & Pan-European Personal Pension Products

Alison McHugh and Jennifer Dineen discuss the pension changes in Finance Act 2022, along with the new legislation in the Act that deals with the tax treatment of Pan-European Personal Pension Products.

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Messages from the Institute

President’s Pages

It has been a productive and eventful first quarter for the Institute, and the highlight was the Annual Dinner, which returned this year to its customary slot at the end of February....

Martin Lambe

Chief Executive’s Pages

By the end of 2022 I was already anticipating the many familiar and new faces that would join us in-person during 2023. I’m delighted that the first three months have not disappointed,...

Feature Articles

Recent Stamp Duty TAC Determinations: A Review

Amanda-Jayne Comyn discusses two recent decisions on stamp duty by the Tax Appeals Commission (and later the High Court and Court of Appeal) that are topical and of importance for practitioners working...