Julie Burke

Julie Burke, Editor

Editor's Summary – Issue 3, 2022

Julie Burke, BL

Corporation Tax Return 2021: Focus on Disclosures

Patrick Mulcahy and Ross Duffy set out some of the key disclosure changes to the 2021 Form CT1 (including graphical illustration) with the aim of assisting practitioners through a busy compliance season.

Grid Connections: A Capital Allowances Conundrum

Steven Gardiner analyses a recent Tax Appeals Commission determination that tackles the thorny issue of whether power station grid connection costs qualify for capital allowances.

Interest Limitation Rules: Interpretation and Guidance

Lorraine Mulligan outlines recent Revenue guidance on the ILR and highlights some areas where further clarification would be welcome.

Group Rationalisation Post-Acquisition Part 1

Úna Ryan and Caroline Kennedy discuss the factors to consider in planning a post-acquisition group restructuring.

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Messages from the Institute

Martin Lambe

Chief Executive’s Pages

At the Institute’s recent Annual General Meeting, Colm Browne was elected as the 47th President of the Institute. Colm joined Council in 2014 and has been on many Institute committees over the...

Feature Articles

Corporation Tax Return 2021: Focus on Disclosures

Patrick Mulcahy and Ross Duffy set out some of the key disclosure changes to the 2021 Form CT1 (including graphical illustration) with the aim of assisting practitioners through a busy compliance season....

The Mobile US Private Client

Brian Broderick considers the tax implications of migrating from the US to Ireland for private clients – both Irish nationals returning home and US nationals with no pre-existing Irish links....

The Legal Framework for Crypto-Assets

John Breslin and David Sweetman consider the current legal status of crypto-assets in Ireland at common law and the trajectory of crypto-asset regulation in the European Union....

The Tax Framework for Crypto-Assets

Susan Roche, Nicola Sheridan and Ruth Maloney consider the current tax treatment of crypto-assets and transactions in Ireland, across direct and indirect taxes, along with the proposals relating to tax at EU...