The final quarter is always an eventful and hectic time of year for the tax profession, but Q4 2024 was different in one important respect: the country went to the polls. Speculation about the date of the general election had been going on all year, and by the time I took up my role as President in early September it was at fever pitch. We were finally put out of our misery when the Taoiseach, Simon Harris TD, dissolved the Dáil on 8 November. The practical impact was that the entire budgetary process was significantly accelerated, with the announcement of Budget 2025 and the passage of Finance Bill 2024 being shoehorned into just five weeks.
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