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Article and Insights
VAT Treatment of Depository Services and Global Custody Services
On 23 May 2022, the Revenue Commissioners (Revenue) published a new Tax and Duty Manual, VAT trea...
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Article and Insights
Stamp Duty Battle: Abbvie Wins Appeal Against €587m Irish Stamp Duty
A recent decision of the Tax Appeals Commission will peak the interests of Pharma, Healthcare and...
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Article and Insights
Revenue’s Annual Report 2021
In May 2022, Revenue published its annual report for 2021. The Report reviews how Revenue is perf...
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Article and Insights
Important Updates to the Temporary Wage Subsidy Scheme
The Minister for Finance has updated the level of wage subsidies potentially available to employe...
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Article and Insights
Deal or No Deal – Brexit Considerations for Irish Companies
As the Brexit transition period draws to a close, we look at some of the key considerations for I...
Senior Associate
Deirdre Mooney
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Article and Insights
The taxation of non-Irish resident landlords – Revenue manual published
The Revenue Commissioners (Revenue) have published their Tax and Duty Manual on Taxation of Non-I...
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Article and Insights
Employer Successfully Defends Mandatory Retirement Age Policy
This article examines a recent Labour Court decision in which the Court upheld an employer's mand...
Senior Associate
Richard Smith
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Article and Insights
Ireland Supports Mechanisms to Resolve Double Taxation Disputes Between Member States
To strengthen the mechanisms available to resolve double taxation disputes between Member States,...
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ODCE Issues Guidance for Directors Affected by COVID-19 Pandemic
The ODCE has issued welcome guidance for directors concerned about restriction proceedings due to...
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COVID-19: Temporary Wage Subsidy Scheme – Insolvency Considerations
There have been some recent welcome clarifications about certain provisions of the Government's t...
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Article and Insights
Extension of Filing Deadline for Funds Utilising the De Minimus Limit Rules
Revenue extends eight year deemed disposal reporting deadline for Irish funds
