Feature Articles

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...

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.
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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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Aoife Murray and Priyanka Aynor provide an overview of the Pillar One Amount B guidance, its integration into Irish regulations, the uncertainties surrounding its adoption, implementation challenges that businesses may face, and...

Brian Gormley and Jonathan Kelly consider two sections of Finance Act 2024 that are relevant to the audiovisual production sector in Ireland.
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Brendan Murphy outlines the measures in Finance Act 2024 affecting renters, purchasers and owners of residential property.
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Brian Brennan and Conor Burke discuss the measures in Finance Act 2024 that will be of interest to taxpayers operating in the leasing sector.
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Alison McHugh and Brian O’Malley outline the pension tax reforms in Finance Act 2024, opine on the specific legislative changes and consider the potential impact of the changes on our pensions landscape.
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John Cuddigan outlines the changes in the Act to the retirement relief provisions, with an analysis of how they will apply to disposals, and comments on whether the amendments are sufficient.
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Fiona Carney and Pearse Casey explain the operation of the new participation exemption for foreign dividends and other distributions introduced to Irish legislation by Finance Act 2024.
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