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...
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...
Michael Neary explores the key elements of and considerations in the valuation of businesses....
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....
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....
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....
Michelle Carrol outlines the changes to the administration of EU Customs....
Marie Farrell covers recent changes to and developments in UK tax law and practice and key areas of interest to CTAs are highlighted....
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...
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....
Issue 2, 2026 Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission Determinations Published June 24, 2026 in Issue 2, 2026 Mark Ludlow, Senior Associate – Tax, RDJ LLP...
Issue 2, 2026 International Tax Update Published June 24, 2026 in Issue 2, 2026 Louise Kelly, Tax Partner, Deloitte Ireland LLP Dylan Reilly, Tax Manager, Deloitte Ireland LLP Table of Contents Back...
Issue 2, 2026 Direct Tax Cases: Decisions from the UK Courts Published June 24, 2026 in Issue 2, 2026 Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC Ireland Patrick Lawless, Director,...
Issue 2, 2026 VAT Cases & VAT News Published June 24, 2026 in Issue 2, 2026 Gabrielle Dillon, Director, Dillon VAT Advisory Ltd Table of Contents Back to top VAT Cases Supply...
Issue 2, 2026 Accounting Developments of Interest Published June 24, 2026 in Issue 2, 2026 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Charities Regulator Issues Internal...
Issue 2, 2026 Legal Monitor Published June 24, 2026 in Issue 2, 2026 Jessica Lewis, Senior Foreign Registered Lawyer, Arthur Cox Mary Dineen, Tax Director, Arthur Cox Table of Contents Back to...
Issue 2, 2026 Tax Appeals Commission Determinations Published June 22, 2026 in Issue 2, 2026 Catherine Dunne, Barrister-at-Law Table of Contents Back to top Published from 1 February to 30 April 2026...
Issue 2, 2026 Editor’s Pages Published June 24, 2026 in Issue 2, 2026 Amanda-Jayne Comyn, Editor Back to top Expert Evidence Before the Tax Appeals Commission: Duties, Pitfalls and Developments Mark O’Sullivan...
Issue 2, 2026 Key Dates Calendar Published June 24, 2026 in Issue 2, 2026 Helen Byrne, Senior Manager, Tax Knowledge Services, EY a a This regular feature includes key tax dates for...
This is my fourth “President’s Pages”, and as I look back over the last few months I am struck by both how busy it has been and how my time as Irish...
Thank you to members who renewed their membership for the 2026/2027 subscription year. If you have not paid yet, I would ask you to do so through your dashboard as the deadline...
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