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.