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Tag: Tax

75 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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Announcement

William Fry Hires New Tax Partner

William Fry is delighted to announce that Colin Bolger has joined as a Partner in the firm's tax ...

Colin Bolger
Partner
Colin Bolger
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Article and Insights

Budget 2024

Budget 2024 has been billed by the media as a pre-election budget as the Minister announced a ran...

Sonya Manzor
Partner
Sonya Manzor
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Article and Insights

Dear CEO Letter on the Central Bank’s Key Regulation and Supervision Priorities for 2023

On 16 February 2023, the Central Bank published a Dear CEO Letter addressing the Central Bank's k...

Shane Kelleher
Partner
Shane Kelleher
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Announcement

William Fry represents Cintra in landmark High Court tax case

Landmark tax case considered if the 2016 sale of shares by a Spanish company in an Irish PPP comp...

Fergus Doorly
Partner
Fergus Doorly
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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

The Real Estate Investment Structure Taxation Review – Ireland

Our Tax team contributed to the Irish chapter of the Law Reviews recently published 'The Real Est...

Ted McGrath
Partner
Ted McGrath
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Report

Taxand: Strong M&A activity forecast for H2 after fast start to 2021

Taxand’s 2021 Guide provides commentary and insights into the tax treatment of global M&A deals.

Sonya Manzor
Partner
Sonya Manzor
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Article and Insights

Summary of Irish Tax Measures Announced in Response to the Spread of COVID-19

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

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Article and Insights

Summary of the Measures Available to Support Businesses during COVID-19

There have been a number of measures introduced by the Irish government and state bodies to suppo...

Ruairi Rynn
Partner
Ruairi Rynn
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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 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’s Annual Report 2021

In May 2022, Revenue published its annual report for 2021. The Report reviews how Revenue is perf...

Sonya Manzor
Partner
Sonya Manzor
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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

Revenue Publishes New Manual on the Companies Act 2014 and Irish Mergers and Divisions

Revenue provides guidance on tax implications of domestic mergers and divisions

Sonya Manzor
Partner
Sonya Manzor
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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

Pensions Winter Briefing

In their Winter Briefing, our Pensions team provides an insight into some of the key legal develo...

Ian Devlin
Partner
Ian Devlin
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Article and Insights

New Stamp Duty Rate for Bulk Purchases of Residential Properties

On 19 May 2021, Ireland passed a financial resolution introducing a new stamp duty rate of 10% ta...

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Article and Insights

New Government Legislation Programme: Industry & Sector Breakdown Summer 2022

The Summer legislation programme has been published by the government. The programme includes 34...

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Article and Insights

Mondaq Webinar: Remote Working – Here to Stay?

On Wednesday, 11 November, Catherine O'Flynn, Leo Moore, Nuala Clayton and Declan Lavelle present...

Leo Moore
Partner
Leo Moore
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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

Irish Real Estate Funds Regime Changes: Actions For Funds And Investors

Technical changes to the existing Irish Real Estate Funds (IREF) regime proposed by the Finance B...

Ted McGrath
Partner
Ted McGrath
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Article and Insights

Irish regulation looks set to catch up with e-scooters

The regulation of e-scooters and similar vehicles in Ireland looks set for an overhaul soon.

John O’Connor
Partner
John O’Connor
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Article and Insights

Ireland’s Corporation Tax Roadmap – The Rules of the Road are Changing

The Department of Finance published "Ireland's Corporation Tax Roadmap" (the Roadmap) on 5 Septem...

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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

Guide to the Investment Limited Partnership: Ireland’s new and Improved Option for Private Fund Sponsors

Ireland has recently modernised its Investment Limited Partnership fund structure with the aim o...

Ted McGrath
Partner
Ted McGrath
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Article and Insights

Government Publishes Scheme for “No-Deal” Brexit Bill

The Irish Government has published the outline of an omnibus Brexit Bill which it proposes for en...

Shane Kelleher
Partner
Shane Kelleher
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Finance Bill 2017– New Tax Treatment For SME Share Options Under KEEP Programme

Finance Bill 2017 proposes new rules for taxing employee share options. See our analysis of the ...

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Article and Insights

EU Tax Dispute Resolution Directive Entered into Force on 1 July 2019

EU Tax Dispute Resolution Directive aims to streamline the dispute resolution process for double ...

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Article and Insights

Emergency Measures to Halt the Spread of Covid-19

Government passes emergency COVID-19 Legislation

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Article and Insights

Department of Finance: Tax Strategy Group issues papers on tax policy changes

This article analyses the recently issued Department of Finance's Tax Strategy Group (TSG) papers...

Ted McGrath
Partner
Ted McGrath
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Article and Insights

DAC 6 Update – European Implementation

While DAC 6 proposes a uniform mandatory disclosure rule framework, it can be expected that natio...

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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

Budget 2022 Tax Strategy Group Papers

On 16 September 2021, the Department of Finance published the Tax Strategy Group (TSG) papers on ...

Ted McGrath
Partner
Ted McGrath
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Article and Insights

Accelerated Loss Relief for Companies

In response to the COVID-19 pandemic, Irish Revenue released an eBrief on the July Jobs Stimulus ...

Sonya Manzor
Partner
Sonya Manzor
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Article and Insights

Acceleration of Tax Refunds and Maximising Reliefs

William Fry Tax Advisors identify a range of tax efficiencies/opportunities which can generate mu...

Sonya Manzor
Partner
Sonya Manzor
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Article and Insights

Irish Corporation Tax—What the Future Holds…

The next few years will see major change to the Irish corporation tax system: the recent Coffey R...

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Appointment
Owen O’Sullivan
Managing Partner
Owen O’Sullivan
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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

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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The Tax Appeals Commission Annual Report 2021

On 25 April 2022, the Tax Appeals Commission published its annual report for 2021 (Report); the R...

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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

Summary of Irish and International Tax Measures in Response to COVID-19 & Future Developments

Summary of Irish and international tax measures in response to COVID-19 & future developments.

Sonya Manzor
Partner
Sonya Manzor
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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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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

Review of the VAT Rules for Financial and Insurance Services

The current VAT rules for financial and insurance services are criticised for being complex, diff...

Ted McGrath
Partner
Ted McGrath
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EU Agrees Optional Six-Month Deferral for DAC 6 Tax Reporting Deadlines

On 3 June 2020 EU member states agreed an optional six-month deferral for DAC 6 tax reporting dea...

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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

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

Cayman Islands Added to EU Blacklist

With the Cayman Islands being added to the EU's blacklist, we outline the reasons for the decisio...

David Maughan
Partner
David Maughan
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Article and Insights

Legal News – June

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

Finance (Tax Appeals and Prospectus Regulation) Bill 2019

New legislation to amend the case stated procedure from a determination of a Tax Appeals Commissi...

Paul Convery
Partner
Paul Convery
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Article and Insights

Beneficial Ownership of Corporate Entities – The New Rules

As previously reported, the European Union (Anti-Money Laundering: Beneficial Ownership of Corpor...

Patricia Taylor
Consultant
Patricia Taylor
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Article and Insights

Legal News – August 2019

Welcome to the August 2019 edition of Legal News. We at William Fry aim to keep you up to date on...

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Article and Insights

No-deal Brexit Bill Proposes Changes to Tax Legislation

Various provisions of tax law will be amended to maintain status quo in the event of no-deal Brexit

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
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Department of Finance Publishes Proposed Draft Transfer Pricing Legislation

Following on from "Ireland's Transfer Pricing Rules Public Consultation" launched in February 201...

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Article and Insights

Legal News – October 2019

Welcome to the October 2019 edition of Legal News. We at William Fry aim to keep you up to date o...

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Article and Insights

New Beneficial Ownership Rules – What are the Facts?

New rules require corporate entities to submit beneficial ownership information to a 'central reg...

Patricia Taylor
Consultant
Patricia Taylor
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Ted McGrath
Partner
Ted McGrath
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OECD Releases Ireland’s Peer Review Report on Action 14 of the BEPS Project

The recently released peer review report on Action 14 of the BEPS project finds that Ireland meet...

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Global BEPS Report 2017: Impact of BEPS across Taxand Jurisdictions

The recently published Global BEPS Report 2017 report aims to provide a summary of the impact to ...

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Budget 2019

Budget 2019 was announced on 9 October 2018. This was Minister Donohoe's second Budget speech and...

Sonya Manzor
Partner
Sonya Manzor
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Global Guide to Tax Litigation – Irish Chapter

Brian Duffy, Fergus Doorly and Sonya Manzor have authored the Irish chapter of the Global Guide t...

Sonya Manzor
Partner
Sonya Manzor
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Helena Ryan
Senior Associate
Helena Ryan
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Legal News – September 2018

Please click on the title above to view our Legal News - September 2018

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Tax Strategy Papers – A Glimpse of the Future for Irish Corporation Tax

Government publishes Tax Strategy Group papers to outline options for 2019 budget.

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Finance Bill 2017 – Key Commercial Property Measures

Budget 2018 was announced on 10 October 2017 and details of the key property measures were set ou...

Tara Rush
Consultant
Tara Rush