Julie Burke

Julie Burke, Editor

Editor's Summary - Issue 2, 2022

Julie Burke, BL

Preparing for Pay and File 2022

Lauren Clabby highlights areas that practitioners need to be mindful of when preparing and filing 2022 personal tax returns, with a particular emphasis on the complexities added by the Covid-19 pandemic.

Key Considerations for 2021 Corporation Tax Compliance Cycle

Brendan Murphy and Kevin Donovan outline the key considerations for tax advisers and companies regarding the submission of corporation tax returns for accounting periods ending in 2021.

Capital Taxes Compliance Considerations

Siobhán O’Moore and Adrian Farragher outline the main CAT and CGT compliance issues that should be considered by both individuals and companies.

Relevant VAT Compliance Issues 2022

Sinéad Leahy and Sinéad MacDonnell explain recent changes in VAT reporting requirements and outline how taxpayers can meet the requirements and minimise risks by implementing robust internal processes and controls.

Interest Limitation Rules: Key Issues for SMEs

Emma Arlow analyses the impact of the new interest limitation rules on SMEs at different stages of their lifecycle and provides a detailed worked example of how the rules apply to interest groups.

UK 2022 Spring Statement and What Might Be Next for UK Tax

Patrick Duggan considers highlights from the UK 2022 Spring Statement and some previously announced tax measures that came into force on 1 April 2022 and contemplates what might lie ahead in the UK 2022 Autumn Statement and beyond.

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Messages from the Institute

Martin Lambe

Chief Executive’s Pages

When this time last year is compared to now, it’s clear that we have come a long way. The important Covid-19 supports are being wound down, with Revenue doing the final checks...

President’s Pages

It has been a busy quarter on all fronts in the Institute; it has also been a particularly eventful one as we inched our way back from online through hybrid to in-person...

Regular Features

Feature Articles

Preparing for Pay and File 2022

Lauren Clabby highlights areas that practitioners need to be mindful of when preparing and filing 2022 personal tax returns, with a particular emphasis on the complexities added by the Covid-19 pandemic....

Relevant VAT Compliance Issues 2022

Sinéad Leahy and Sinéad MacDonnell explain recent changes in VAT reporting requirements and outline how taxpayers can meet the requirements and minimise risks by implementing robust internal processes and controls....

Interest Limitation Rules: Key Issues for SMEs

Emma Arlow analyses the impact of the new interest limitation rules on SMEs at different stages of their lifecycle and provides a detailed worked example of how the rules apply to interest...

The Role of Tax in Combating Climate Change

Catherine Murray and Paul Lombard discuss Ireland’s current commitments to combating climate change and how tax can be used to encourage green investment in Ireland while mitigating the risks of climate change....

Residential Zoned Land Tax: Under the Legal Lens

Brendan Slattery, Martina Firbank and Eleanor MacDonagh examine the new residential zoned land tax introduced by the Finance Act 2021 and consider its potential impact on property owners and developers....

The Tax Appeal Process

Conor Kennedy highlights the assortment of tax issues and the difficulties faced by practitioners in taking an appeal before the Tax Appeals Commission....

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Disclaimer The Irish Tax Institute can accept no responsibility for the accuracy of contributed articles or statements appearing in this publication, and any views or opinions expressed are not necessarily subscribed to by the Institute. No responsibility for loss or distress occasioned to any person acting or refraining from acting as a result of the material in this publication can be accepted by the authors, contributors or publisher. Following publication of an article or other feature, it may happen that additional information or a correction will later be published so the reader is advised to refer to subsequent issues.