Julie Burke

Julie Burke, Editor

Editor's Summary - Issue 2, 2023

Julie Burke, BL

Preparing for Pay and File 2023: Tips and Tricks

Lauren Clabby provides guidance on completing the 2022 Form 11, including a review of relevant eBriefs published by Revenue and a comparison of the 2022 Form 11 with the 2021 version.

ePSWT: A Guide for the Tax Practitioner

Feargal Kinsella provides an overview of the electronic system for professional services withholding tax, introduced in 2021, and explains how interim refunds can be claimed.

Key Considerations for the Corporation Tax 2022 Cycle

Kelly Caffrey explains the key considerations to be taken into account for the 2022 corporation tax compliance cycle.

Interest Limitation Rule: CT1 Disclosures and Updated Revenue Guidance

Angela Fleming and Yvonne Diamond provide a practical guide for corporation tax filers that explains disclosure requirements on the CT1 regarding interest limitation rules.

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.

The Domicile Levy: Relevance to Tax Returns 2022

Anne Hogan provides an analysis of Part 18C, s531AA to s531AK, TCA 1997, which deals with the domicile levy payable by certain individuals, highlighting the points to be considered for taxpayer compliance purposes.

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Messages from the Institute

President’s Pages

Quarter 2 got off to a flying start with our return to the Galmont Hotel in Galway for the Institute’s first in-person Annual Conference in four years. There was a great buzz...

Martin Lambe

Chief Executive’s Pages

First, I want to thank you all for renewing your subscriptions and submitting your CPD declarations. We also wrote to you requesting you to participate in our research project on the career in...

Regular Features

Feature Articles

ePSWT: A Guide for the Tax Practitioner

Feargal Kinsella provides an overview of the electronic system for professional services withholding tax, introduced in 2021, and explains how interim refunds can be claimed....

The Domicile Levy: Relevance to Tax Returns 2022

Anne Hogan provides an analysis of Part 18C, s531AA to s531AK, TCA 1997, which deals with the domicile levy payable by certain individuals, highlighting the points to be considered for taxpayer compliance...

Irish Transfer Pricing Requirements Refresher

Anthony Crewe provides a high-level review of the recent changes to the Irish transfer pricing rules, highlighting their application to companies and branches operating in Ireland and the consequences of non-compliance....

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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.