Julie Burke

Julie Burke, Editor

Editor's Summary - Issue 4, 2020

Julie Burke, BL

EU Mandatory Disclosure: Crunch Time for DAC 6 Filings

David Fennell details the recently published Revenue guidance on DAC 6.

Financial Provisions (Covid-19) (No. 2) Act: What Do the Measures Mean for Individuals and Companies?

Florita Dolly provides details of the new measures introduced in the Financial Provisions (Covid-19) (No. 2) Act and how they affect both individuals and companies.

Relationship Breakdown: Tax Implications

Amanda-Jayne Comyn provides an overview of tax and legal issues that arise on the breakdown of a formal relationship between married couples, civil partners and cohabitants.

Capital Gains Tax Clearance

Paul Morris addresses matters relating to the CG50 clearance procedure, outlining real-life scenarios where clearance is needed that advisers might not immediately think of.

A Practical Approach to the Multilateral Instrument

Suzann McDonnell provides a step-by-step guide to use when considering the impact of the OECD’s Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting.

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Messages from the Institute

Sandra Clarke

President’s Pages

It has been an extraordinarily busy and stressful time for practitioners all over the country. Never in my working life have there been so many schemes and measures requiring so much administration...

Martin Lambe

Chief Executive’s Pages

Introduction Autumn is always a busy season for the Institute, and this year was no exception. We are all well accustomed by now to remote working and hosting webinars online. However, moving big...

Feature Articles

Relationship Breakdown: Tax Implications

Amanda-Jayne Comyn provides an overview of tax and legal issues that arise on the breakdown of a formal relationship between married couples, civil partners and cohabitants....

Capital Gains Tax Clearance

Paul Morris addresses matters relating to the CG50 clearance procedure, outlining real-life scenarios where clearance is needed that advisers might not immediately think of....

A Practical Approach to the Multilateral Instrument

Suzann McDonnell provides a step-by-step guide to use when considering the impact of the OECD’s Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting...