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36 news articles found
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Article and Insights

Tax Update Concerning Revenue Opinions/Confirmations

A taxpayer who wishes to continue to rely on an opinion or confirmation issued by Revenue in the ...

Anne Tobin
Partner
Anne Tobin
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Article and Insights

Rescue Plan for Mac Interiors Limited Refused by the High Court

We discuss the decision and its implications.

Niamh Cacciato
Consultant
Niamh Cacciato
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Article and Insights

Where to Next for Islamic Finance?

As the world economy begins to pick itself up after the COVID-19 pandemic, investors and issuers ...

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Article and Insights

What To Expect When You Are Legitimately Expecting

On 3 June 2020 Perrigo opened its case in the High Court in a bid to quash one of the most conten...

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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...

Ted McGrath
Partner
Ted McGrath
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Article and Insights

Time to Abolish the Close Company Surcharge for Professional Service Companies

Is it time, from a policy perspective, to abolish the close company surcharge for professional se...

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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

SCARP Bill Passes Through Oireachtas

Companies (Rescue Process for Small and Micro Companies) Bill 2021 has successfully passed throug...

Ruairi Rynn
Partner
Ruairi Rynn
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Article and Insights

Revenue Guidance on the Tax Treatment of Additional Tier 1 Capital

Revenue have issued a new Tax and Duty Manual, providing guidance on the changes introduced by th...

Ted McGrath
Partner
Ted McGrath
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Article and Insights

Revenue Moving CG50A Application Process Online

Revenue has issued a new tax and duty manual, providing guidance on the new online application sy...

Ted McGrath
Partner
Ted McGrath
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Article and Insights

Recent TAC Determination Concerning EII

Recent Tax Appeals Commission (TAC) determination concerning the Employment and Investment Incent...

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Article and Insights

Public Private Partnership Contracts – Tax Appeals Commissioner’s Recent Determination Provides Clarity for Foreign Shareholders

The Tax Appeals Commission recently determined that the public private partnership contract betwe...

Sonya Manzor
Partner
Sonya Manzor
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Article and Insights

Protect your Professional Sports Club – Protect your IP

Sports clubs are becoming increasingly aware of the importance of intellectual property protectio...

Leo Moore
Partner
Leo Moore
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Article and Insights

Irish Tax Measures for 2021 in Response to COVID-19

In response to the spread of COVID-19, various business support measures have been put in place b...

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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...

Catherine O’Flynn
Partner
Catherine O’Flynn
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Article and Insights

High Court Holds Provisional Liquidator Personally Liable for the Costs of the Official Liquidator and Revenue

High Court orders provisional liquidator to pay the costs of the official liquidator and Revenue,...

Fergus Doorly
Partner
Fergus Doorly
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Article and Insights

Guidelines for Exchange of Information between ODCE and the Revenue Commissioners in accordance with the Companies Act 2014

The Revenue Commissioners have updated updated the Collection Manual Guidelines for Exchange of I...

Paul Convery
Partner
Paul Convery
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Article and Insights

Employee or Self-Employed? High Court Delivers First Judgment on Employment Status in the Gig Economy

High Court delivers significant first judgment on employment status of pizza delivery drivers, af...

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Article and Insights

COVID-19: The Key Question for Sport – to Cancel or to Postpone?

Sporting Competitions are faced with the unprecedented situation of being postponed indefinitely ...

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Article and Insights

COVID-19 – Key Issues for the Food, Beverage and Agri-business Sector

The Food, Beverage & Agri-business sector is one of the hardest hit by COVID-19. In this article,...

David O’Shea
Senior Associate
David O’Shea
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Article and Insights

Multinationals and Intercompany Debt: The Tax Implications of Unwinding Intercompany Debt

A €25m tax battle before the Tax Appeals Commission clarifies the corporation tax treatment when ...

Anne Tobin
Partner
Anne Tobin
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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...

Ted McGrath
Partner
Ted McGrath
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Article and Insights
Eoin Caulfield
Partner
Eoin Caulfield
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Article and Insights

Legal News – July 2022

Welcome to the July 2022 edition of Legal News. Here is a selection of our recent publications on...

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Article and Insights

Legal News – April 2022

Here is a selection of our recent publications on subjects that may affect you or your business. ...

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Article and Insights

Legal News – May 2022

Here is a selection of our recent publications on subjects that may affect you or your business. ...

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Article and Insights

Legal News – March 2022

Here is a selection of our recent publications on subjects that may affect you or your business.

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Article and Insights

Legal News – June 2022

Welcome to the June 2022 edition of Legal News. Here is a selection of our recent publications on...

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Article and Insights

Long Distance Employment Relationships – Trouble in Remote-Working Paradise?

Employers based in Ireland whose employees relocated abroad while working remotely must now navig...

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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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Article and Insights

Finance Bill 2020 Proposals – Improvements to the Practice & Procedure of the Tax Appeals Commission

Budget 2021 was announced on 13 October 2020. In addition to the budget, the Finance Bill 2020 pr...

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Article and Insights

COVID-19: Temporary Wage Subsidy Scheme – Insolvency Considerations

There have been some recent welcome clarifications about certain provisions of the Government's t...

Ruairi Rynn
Partner
Ruairi Rynn
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Article and Insights

Legal News – May

Welcome to the May 2020 issue of Legal News. We aim to keep you up to date on legal developments ...

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Article and Insights

Capital Acquisition Tax (“CAT”) Dwelling House Exemption

The qualifying conditions for the dwelling house exemption have changed with effect from 18 Decem...

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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

Ted McGrath
Partner
Ted McGrath
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Article and Insights

Revenue Guidance for Calculating Company’s Trade or Profession Profits

Irish Revenue issued new guidance on 1 July 2019 setting out the rules for companies in calculati...

Breda Fitzmaurice
Consultant
Breda Fitzmaurice