Feature Articles
Emer Joyce outlines the changes to the 2019 Form 11 and explains the issues to bear in mind when completing it...
Deirdre Hogan and Katie Barbour consider the unilateral implementation of DST at country
level in the absence of agreement on a global/EU coordinated approach and its impact on companies in the digital sector...
Paul Dunlea revisits the fundamentals of how Case V rental income is calculated, identifies the expenditure that continues to be
tax-deductible and highlights some of the areas in which difficulties can arise in...
Úna Ryan explains taxpayers’ obligations ahead of the capital acquisitions tax pay and file deadline...
Gabrielle Dillon highlights some of the implications that can arise from a VAT perspective when the landlord–tenant relationship breaks down or is under renegotiation and provides guidance to help counteract possible pitfalls...
Colm O’Callaghan and Danielle Grant consider the impact of Covid-19 on business and the potential formal and informal debt restructuring
solutions that may be needed to restart businesses towards the end of this...
Anne Gunnell outlines the key representations that the Institute has made to Revenue, the Department of Finance, the Department of Employment Affairs and Social Protection, and the Tax Appeals Commission during this...
Áine O’Hare and Charlotte Knaggs provide a summary of the key tax changes announced in the UK 2020 Budget and an overview of measures announced in the Chancellor’s Summer Statement...
Patrick Harney and Nicola Simmons consider how UK tax applies across the life cycle of property ownership, given that many Irish people own UK property owing to the proximity of, and socio-economic...
Siobhán Corbett provides an overview of the range of issues that should be considered when advising clients on their estate plan, with
particular emphasis on opportunities in an economic downturn...
Emmet Scully gives an analysis of the key provisions in s31C SDCA 1999, which imposed the 7.5% rate of stamp duty on shares deriving
their value form non-residential property, highlighting key points from...
Carol Lynch and Ben Twomey consider the customs procedures that need to be established by businesses ahead of the new
reality of trading with post-Brexit Britain...
Clare Wardell and Ian Collins set out the updates to Revenue’s R&D tax credit guidelines stemming from the Finance Act 2019 changes and consider the impact on taxpayers who are making R&D...
Harry Harrison and Diarmuid McGarry provide an update on the application of the Irish anti-hybrid legislation introduced in Finance
Act 2019, following on from the publication of Revenue guidance in July 2020...
Kate O’Toole and Vincent McCullagh consider the recent Revenue Tax and Duty Manual “VAT Deductibility for Holding Companies” and explore the main provisions of the rules and the
complexities faced by such companies...
Gavin O’Flaherty updates practitioners on the adoption of e-signature during the Covid-19
crisis and passes on some of the lessons learned to date...
