Amanda-Jayne Comyn, Editor

Editor's Summary - Issue 1, 2025

Amanda-Jayne Comyn, Editor

Pillar Two: Updates and Points to Consider for 2025

Harry Harrison, Paul McKenna and Sarah Bradley outline recent developments relating to Pillar Two, covering Finance Act 2024, Tax and Duty Manual updates and future OECD guidance, as well as Pillar Two points to consider for 2025.

Capital Acquisitions Tax Changes Introduced by Finance Act 2024

Julia Considine examines the CAT changes introduced by the Finance Act 2024, including increased group thresholds, close-relative loan filing requirements and updates to agricultural relief.

The Legal and Taxation Aspects of Earn-Outs: Part 2

Robert Dever, Gerry Beausang and Brídín Redmond examine the tax implications that can arise for the sellers and the buyer from an earn-out arrangement, in the second article of a two-part series.

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Messages from the Institute

President’s Pages

The Annual Dinner, which takes place every year on the last Friday in February, is the big night out in the Institute’s calendar. The guests start to filter into the foyer of...

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It has been a whirlwind start to the year. Across the Atlantic, the new US administration is following through on their campaign promises causing economic uncertainty with the growing risk of a...

Feature Articles

Pillar Two: Updates and Points to Consider for 2025

Harry Harrison, Paul McKenna and Sarah Bradley outline recent developments relating to Pillar Two, covering Finance Act 2024, Tax and Duty Manual updates and future OECD guidance, as well as Pillar Two...