Julie Burke, Editor
Editor's Summary - Issue 4, 2022
Julie Burke, BL
Key CAT Compliance Obligations in 2022
Tracey O’Donnell and Lydia McCormack provide an overview of the key compliance obligations for capital acquisitions tax in 2022.
Taxation of Non-Resident Corporate Landlords
Niall McCarthy and Dominic O’Shaughnessy outline the potential Irish tax implications for non-resident corporate landlords and focus on some of the issues arising from the transition to the corporation tax regime for accounting periods commencing on or after 1 January 2022.
Debt Warehousing Scheme: Key Developments and Dates Over the Months Ahead
The Tax Policy & Representations Team in the Irish Tax Institute outline the key developments on the Debt Warehouse Scheme.
Non-EU Imports and Exports: VAT Considerations
Philip Nolan and Emma Galvin consider the VAT compliance implications for Irish businesses of trading in goods with businesses in non-EU, “third”, countries, with a particular focus on import VAT.
VAT on Property Considerations
Richard Concannon and Donal Kennedy give an overview of common issues and pitfalls that can arise from a VAT perspective as part of property transactions.