Amanda-Jayne Comyn, Editor

Editor's Summary - Issue 4, 2025

Amanda-Jayne Comyn, Editor

Disclosure Opportunity to Regularise Misclassification of Self-Employment

Mark Barrett gives an overview of the opportunity for businesses to regularise misclassification of self-employment, without imposition of interest or penalties, by engaging with Revenue before Friday, 30 January 2026. This article is also available on your favourite podcast app, search Irish Tax Review on Spotify, Apple Podcasts, and Soundcloud.

Wardship: The Impact of the Assisted-Decision Making (Capacity) Act 2015, as Amended

Aileen Curry explains the changes being introduced by the Act, due to commence in April 2026, and outlines the concerns of current wards of court, their committees and family members.

The Remittance Basis of Tax: Pitfalls and Opportunities

Stephanie Wickham, Mai Clancy and John Hogan outline the remittance basis, its application to income and gains, compliance tips and Ireland’s appeal for non-domiciled individuals, with practical advice and examples.

Time to “Waive” Goodbye to the Waiver

Laura Carey and Colin Bolger discuss the recent judgment in Killarney Consortium C v The Revenue Commissioners, where the High Court upheld a determination by the Tax Appeals Commission that this feature of the “old” VAT-on-property rules was contrary to EU law.

From Succession to Sustainability: The Full Spectrum of Agricultural Tax Reliefs

Aisling Meehan outlines all of the Irish taxation measures that currently apply to the agricultural sector.

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Messages from the Institute

President’s Pages

The last quarter of the year represents an extremely busy period for the tax profession and indeed for the Irish Tax Institute....

Regular Features

Feature Articles

The Remittance Basis of Tax: Pitfalls and Opportunities

Stephanie Wickham, Mai Clancy and John Hogan outline the remittance basis, its application to income and gains, compliance tips and Ireland’s appeal for non-domiciled individuals, with practical advice and examples....

Time to “Waive” Goodbye to the Waiver

Laura Carey and Colin Bolger discuss the recent judgment in Killarney Consortium C v The Revenue Commissioners, where the High Court upheld a determination by the Tax Appeals Commission that this feature...

Stamp Duty on Multi-Asset Acquisitions

Brian Cronin and Nicole Secas provide an overview of the stamp duty treatment of transfers of multiple assets, highlighting the application of s31E SDCA 1999 to transactions involving multiple residential units....

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Disclaimer The Irish Tax Institute can accept no responsibility for the accuracy of contributed articles or statements appearing in this publication, and any views or opinions expressed are not necessarily subscribed to by the Institute. No responsibility for loss or distress occasioned to any person acting or refraining from acting as a result of the material in this publication can be accepted by the authors, contributors or publisher. Following publication of an article or other feature, it may happen that additional information or a correction will later be published so the reader is advised to refer to subsequent issues.