Julie Burke, BL

Preparing for Pay and File 2021

Lauren Clabby provides an overview of matters to consider before preparing 2020 personal tax returns.

Corporation Tax Returns for 2020: Key Considerations

Brendan Murphy and Kevin Donovan discuss the key changes and considerations to be kept in mind when filing corporation tax returns for accounting periods ending in 2020.

Contemporaneous Transfer Pricing Documentation: Key Compliance Considerations

Ronan Finn, Ashita Popat and George Thompson summarise the key issues that taxpayers need to be aware of when considering their transfer pricing documentation obligations for FY2020 and future years.

Accounting for Tax Transactions: Adjustments to Accounts Due to the Covid-19 Pandemic

Aidan Clifford explains some of the accounting issues faced by businesses as a result of the pandemic, including impairments, provisions, revenue recognition and onerous contracts.

Finance (Covid-19 and Miscellaneous Provisions) Bill 2021: Overview of Covid-19 Support Schemes

Michelle Dunne provides a summary of the provisions contained in the Finance (Covid-19 and Miscellaneous Provisions) Act 2021, with the exception of the stamp duty measures.

New Stamp Duty Charge on Bulk Acquisitions of Residential Units

Lynn Cramer and Grainne O’Loughlin discuss the recent Finance (Covid-19 and Miscellaneous Provisions) Act 2021 provisions that introduced an increase in the stamp duty rate on acquisitions of more than ten residential units and set out some of the challenges for taxpayers in navigating the new rules.

Tax Implications of Insolvency Procedures including the Small Companies Administrative Rescue Process 

Emer Dowling provides an overview of the direct tax implications of examinership, Small Company Administrative Rescue Process (SCARP), receivership and liquidation.