Amanda-Jayne Comyn, Editor

The Rights and Obligations of Cohabitants on Death Under the 2010 Act

Bonnie Hickey examines the rights and obligations of cohabitants on the death of their partner under the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010. This article is also available on your favourite podcast app, search Irish Tax Review on Spotify, Apple Podcasts, and Soundcloud.

CAT Implications of US-Situs Assets and Exposure to US Federal Estate Tax

Lisa Cantillon and Jessica Beall examine Irish CAT and US federal estate tax exposure for Irish residents holding US assets, highlighting situs rules, spousal mismatches, treaty relief and key compliance obligations.

Flaherty v Revenue Commissioners: When Is a Contract “Conditional”?

Kyle Bradshaw considers the decision of the Supreme Court in Flaherty v Revenue Commissioners [2026] IESC 4.

Clearing the Succession Hurdle: Using Growth Shares to Pass Value to the Next Generation

Alan Greally examines the tax-efficient structuring of growth shares in a succession-planning context, considers non-tax factors involved when implementing growth shares, outlines the valuation methods and discounts for growth shares for tax purposes, and explores the availability of reliefs.