Amanda-Jayne Comyn, Editor

Editor's Summary - Issue 2, 2025

Amanda-Jayne Comyn, Editor

Hanrahan v Revenue: Tax Avoidance and the GAAR

Lee Squires considers the Court of Appeal decision in Hanrahan v Revenue Commissioners on the general anti-avoidance rule (GAAR) in s811 TCA 1997 and its potential implications for Revenue’s future application of the GAAR.

You can now listen to the lead articles on your favourite podcast app, search Irish Tax Review on Spotify, Apple Podcasts, and Soundcloud.

Preparing for Pay & File 2025

Lauren Clabby provides guidance on completing the 2024 Form 11/12, including a review of relevant Finance Act changes and eBriefs published by Revenue.

Tax Changes for Charities and Sports Bodies in Finance Act 2024

Eoin Tobin considers tax changes introduced in Finance Act 2024 that affect charities and sports bodies.

Tax in ESG and Sustainability Reporting

Aidan Lucey and Opeyemi Osunsan explore how tax intersects with the environmental, social and governance pillars; the impact of new regulations on tax transparency; and the importance of tax governance for businesses.

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Feature Articles

Hanrahan v Revenue: Tax Avoidance and the GAAR

Lee Squires considers the Court of Appeal decision in Hanrahan v Revenue Commissioners on the general anti-avoidance rule (GAAR) in s811 TCA 1997 and its potential implications for Revenue’s future application of...

Preparing for Pay & File 2025

Lauren Clabby provides guidance on completing the 2024 Form 11/12, including a review of relevant Finance Act changes and eBriefs published by Revenue....

Tax in ESG and Sustainability Reporting

Aidan Lucey and Opeyemi Osunsan explore how tax intersects with the environmental, social and governance pillars; the impact of new regulations on tax transparency; and the importance of tax governance for businesses....

Managing UK ISAs When Relocating to Ireland

Mairéad Hennessy and Carol Ryan discuss the tax implications for Irish residents managing UK individual savings accounts (ISAs), highlighting Irish tax costs and the importance of understanding the Irish rules for effective...

Taxing the Future

Keith Daly breaks down what blockchain and tokenisation are and explains how they are monetised and what that means from a tax perspective....

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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.