Julie Burke

Julie Burke, Editor

Editor's Summary - Issue 2, 2021

Julie Burke, BL

Lee v Revenue Commissioners: Mapping the TAC’s Jurisdiction

Tomás Bailey and Rachel O’Sullivan discuss the recent decision of the Court of Appeal in this case, which clarifies the principles applicable in determining the jurisdictional scope of the Tax Appeals Commission.

The Susquehanna Case – Group Relief s411 TCA 1997

Martin Phelan and Patricia McCarvill discuss this Tax Appeals Commission determination, which considered whether, for group relief purposes, an LLC is a “body corporate” and whether it is resident for the purposes of tax in the US.

“A Great Engine of Finance”: PAYE 60 Years On

Pat O’Brien explores the history of PAYE in Ireland since its controversial introduction in 1960 despite concerns of the Revenue Commissioners.

Finance Act 2020: Overview of Covid-19-Related Measures

Paul Nestor provides a summary of the provisions in FA 2020 relating to supports such as debt warehousing, the Employment Wage Subsidy Scheme and the Covid Restrictions Support Scheme.

VAT e-Commerce Package – 1 July 2021

Dermot Donegan and Denise Corrigan explain the VAT e-commerce changes that will take effect from 1 July 2021.

VAT Rates: How Are They Determined and How Can They Change?

Gabrielle Dillon outlines the legislation that forms the basis of the VAT rates applicable in Ireland and highlights recent case law and legislative changes.

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Messages from the Institute

Sandra Clarke

President’s Pages

Tax has certainly been making the headlines in recent months, nationally and internationally, and the news has implications for our economy and for ourselves, as tax practitioners. ...

Martin Lambe

Chief Executive Pages

As economic activity resumes around Ireland and the vaccine drive continues at pace, we dare to be optimistic for the second half of 2021. Across the world, more energy is shifting back...

Feature Articles

The Susquehanna Case – Group Relief s411 TCA 1997

Martin Phelan and Patricia McCarvill discuss this Tax Appeals Commission determination, which considered whether, for group relief purposes, an LLC is a “body corporate” and whether it is resident for the purposes...

European Union: Update on Tax Reform Landscape

Tiiu Albin Pereira and Chloe O’Hara summarise recent EU tax policy objectives and how they interact with changes in the global tax environment and consider the tax policy measures that Ireland is...

Institute Responds to Four Tax Policy Consultations

Anne Gunnell, Clare McGuinness and Lorraine Sheegar outline the most recent responses of the Institute’s Tax Policy and Representations team to consultations by the Department of Finance and the European Commission....

IREFs: Where We Are Now…

Eleanor MacDonagh and Deirdre Barnicle consider the provisions contained in Finance Act 2019 relating to Irish real estate funds, the background, the perceived drivers, the issues and published Revenue guidance thereon....

The Fair Deal Scheme

Hugh Owens explains the operation of the Fair Deal Scheme, which provides financial support towards the cost of nursing home care....