Amanda-Jayne Comyn, Editor

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 engaging experts. This article is also available on your favourite podcast app, search Irish Tax Review on Spotify, Apple Podcasts, and Soundcloud.

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 part of their wider sustainability agenda.

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.