Issue 1, 2026
Published online in March 2026...
Previous Issues
Meet the Editorial Board
Amanda-Jayne Comyn
Circulo
(Editor)
Helen Byrne
EY
Fiona Carney
PwC Ireland
Gabrielle Dillon
Dillon VAT Advisory Ltd
Bernard Doherty
Grant Thornton
Kim Doyle
Deloitte
David Kehoe
Warren & Partners
Séamus Kennedy
Deloitte Ireland LLP
Cian O'Sullivan
William Fry
Neil Phair
Phair & Co. Tax and
Business Advisors
George Thompson
PwC Ireland
Eoin Tobin
RDJ, LLP
Gemma Tugwell
Grant Thornton
Previous Lead Articles
Irish Property Investment: A Review of Ownership Structures and Tax Incentives
Aaron Mullan, John Walsh
Disclosure Opportunity to Regularise Misclassification of Self-Employment
Mark Barrett
Navigating Transfer Pricing in an AI-Driven Tech Landscape
Rustom Dalal, Kevin Norton
More to explore
Expert Evidence Before the Tax Appeals Commission: Duties, Pitfalls and Developments
Mark O’Sullivan and Annie Keane outline the role and duties of an expert witness in a tax appeal and summarise certain pitfalls that advisers have experienced (based on decided case law) when...
Electric Vehicle Charging and VAT: Who Knew It Would Be So Complex?
Ciara O’Connell and James Fox give context to the VAT treatment of each link in the EV charging supply chain, as well as the impact on businesses incurring costs on EVs as...
Valuation Considerations from a Deal Advisory Perspective
Michael Neary explores the key elements of and considerations in the valuation of businesses....
The Decision of the High Court in Hegarty & Ors v Revenue Commissioners [2026] IEHC 59
Ciaran Ramsay distils and reviews the 77-page High Court decision in this difficult case, which dealt with the general anti-avoidance rule and expert evidence....
Beyond the Will: How the Succession Act 1965 Shapes Irish Tax Outcomes
Claire Tuohy explains key legal concepts from the Succession Act 1965 that private client tax advisers should understand and that are relevant to or can disrupt an estate plan....
“Mixed Contracts”: VAT and RCT – Recent Developments
Finbarr O’Connell considers two recent updates to Revenue’s Tax and Duty Manual Part 18-02-01, which primarily relates to relevant contracts tax but also includes comments on VAT....
Revenue Commissioners’ Update: Customs Reform: Agreement Reached on Significant Reform of EU Customs Rules
Michelle Carrol outlines the changes to the administration of EU Customs....
Focus on UK and Northern Ireland Tax
Marie Farrell covers recent changes to and developments in UK tax law and practice and key areas of interest to CTAs are highlighted....
Convertible Preference Shares and the Meaning of Ordinary Share Capital for Irish Tax Purposes
Yann Harrison considers whether cumulative redeemable convertible preference shares may constitute “ordinary share capital” for the purposes of ss597AA and 626B TCA 1997 and examines how conversion rights, variable dividend mechanics and...
Recent TAC Determinations Reinforce Strict Approach to R&D Tax Credit Time Limits
Cian Smith considers two recent determinations of the Tax Appeals Commission that highlight the strict statutory approach being applied to time limits in the context of R&D tax credit claims....
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