Julie Burke, Editor
Editor's Summary - Issue 4, 2023
Julie Burke, BL
Robert Dever, Julie Galbraith and Laura Ellen Ford provide an overview of the Supreme Court decision in The Revenue Commissioners v Karshan (Midlands) Ltd t/a Domino’s Pizza  IESC 24.
Niamh Barry gives an overview of the enhanced reporting requirements for employers that are due to take effect from 1 January 2024, including preparation tips and highlights from the recently published Revenue Tax and Duty Manual.
Kevin Smith and Bernadine Dooley provide an overview of the offshore funds legislation in Ireland and focus on some of the key distinctions and difficulties for taxpayers and advisers in navigating the current legislation.
Charlotte Cumiskey gives an overview of the essential tax obligations of both individual and corporate non-resident landlords in Ireland.
Nicola Sheridan and Ruth Maloney explain the CESOP Directive, which will come into effect from 1 January 2024 and will require payment service providers to maintain electronic records on cross-border payments and report this data to tax authorities.