Julie Burke

Julie Burke, Editor

Editor's Summary - Issue 3, 2020

Julie Burke, BL

Prepare for Pay and File 2020

Emer Joyce outlines the changes to the 2019 Form 11 and explains the issues to bear in mind when completing it.

Back to Basics: Case V Income – Rules of the Road

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 practice.

Overview of Key CAT Compliance Obligations in 2020

Úna Ryan explains taxpayers’ obligations ahead of the capital acquisitions tax pay and file deadline.

VAT and Property: Managing the Implications for Landlords in an Economic Crisis

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.

Corporate Debt Restructuring

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 year and into next year.

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Messages from the Institute

Martin Lambe

Chief Executive’s Pages

Over the summer months, the Institute made the necessary changes to the layout of its offices to ensure that it complies with the safety standards set out by the health and safety...

Feature Articles

Digital Services Tax: When Will It Byte?

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...

Back to Basics: Case V Income – Rules of the Road

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...

Corporate Debt Restructuring

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...

Exploring Estate-Planning Opportunities

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...

Brexit: Where Do We Stand Now?

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...

Anti-Hybrid Legislation: Update on Revenue Guidance

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...

VAT Recovery for Holding Companies

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...