Editor's Summary - Issue 1, 2026
Amanda-Jayne Comyn, Editor
Irish Property Investment: A Review of Ownership Structures and Tax Incentives
Aaron Mullan, John Walsh and Caitriona Gough consider the structures for property ownership in Ireland and the tax incentives available, including those introduced or amended by Finance Act 2025. This article is also available on your favourite podcast app, search Irish Tax Review on Spotify, Apple Podcasts, and Soundcloud.
Challenging the Science Test: What 165TACD2025 Means for R&D Compliance
Ian Collins and Lyndsey Browne consider the Tax Appeals Commission’s first determination on a case concerning the R&D science test contained in s766 TCA 1997, which was published in April 2025.
VAT, Intra-Group Arrangements and Transfer Pricing Adjustments
Philip McQueston and Saumya Sadanand review recent European case law relevant to the relationship between VAT, intra-group arrangements and transfer pricing adjustments.
Special Assignee Relief Programme (SARP): The Journey So Far
Kelly Payne and Tara Murray provide a practical review of the introduction of the SARP and the various developments of the regime over the past 14 years.
Evolving Food Trends: The Challenges of Determining the Applicable VAT Rate
Sandija McCann and Kevin Devenney examine the legislation, Revenue guidance and recent caselaw on the classification of food products for VAT purposes, which remains a complex area.
