Budget 2026
The first Budget of this Government's term is described by the Minister as an investment in our future while securing the jobs, prosperity and stab...
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The first Budget of this Government's term is described by the Minister as an investment in our future while securing the jobs, prosperity and stab...
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Budget 2025 has been billed by the media as a pre-election budget as the Minister announced a range of tax cuts and expenditure measures worth €10....
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William Fry is delighted to announce that Sean Murray has joined as a Partner in William Fry Tax Advisors.
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A taxpayer who wishes to continue to rely on an opinion or confirmation issued by Revenue in the period between 1 Jan & 31 Dec 2018 is required to ...
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William Fry is delighted to announce that Colin Bolger has joined as a Partner in the firm's tax department.
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Budget 2024 has been billed by the media as a pre-election budget as the Minister announced a range of tax cuts and expenditure measures worth €14bn.
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On 16 February 2023, the Central Bank published a Dear CEO Letter addressing the Central Bank's key regulation and supervision priorities for 2023.
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Landmark tax case considered if the 2016 sale of shares by a Spanish company in an Irish PPP company was within the charge to Irish capital gains tax.
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On 3 June 2020 Perrigo opened its case in the High Court in a bid to quash one of the most contentious tax bills levied on a company in Ireland. T...
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On 23 May 2022, the Revenue Commissioners (Revenue) published a new Tax and Duty Manual, VAT treatment of depository services and global custody se...
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Is it time, from a policy perspective, to abolish the close company surcharge for professional service companies?
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Our Tax team contributed to the Irish chapter of the Law Reviews recently published 'The Real Estate Investment Structure Taxation Review'.
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Taxand’s 2021 Guide provides commentary and insights into the tax treatment of global M&A deals.
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There have been a number of measures introduced by the Irish government and state bodies to support businesses during the COVID-19 crisis, we have ...
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In response to the spread of the COVID-19, various business support measures have been put in place by European countries. In this article, we summ...
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A recent decision of the Tax Appeals Commission will peak the interests of Pharma, Healthcare and MedTech companies considering M&A transactions in...
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In May 2022, Revenue published its annual report for 2021. The Report reviews how Revenue is performing against the backdrop of a changing trading ...
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Revenue provides guidance on tax implications of domestic mergers and divisions
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Revenue has issued a new tax and duty manual, providing guidance on the new online application system for CG50As.
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Revenue have issued a new Tax and Duty Manual, providing guidance on the changes introduced by the Finance Act 2019 which provide parity of tax tre...
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Recent Tax Appeals Commission (TAC) determination concerning the Employment and Investment Incentive (EII) scheme.
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The Tax Appeals Commission recently determined that the public private partnership contract between a certain Irish company and the National Road A...
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In their Winter Briefing, our Pensions team provides an insight into some of the key legal developments we expect to see in the Irish pensions sect...
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On 19 May 2021, Ireland passed a financial resolution introducing a new stamp duty rate of 10% targeted at the “bulk buying” of certain residential...
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The Summer legislation programme has been published by the government. The programme includes 34 bills for prioritisation.
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On Wednesday, 11 November, Catherine O'Flynn, Leo Moore, Nuala Clayton and Declan Lavelle presented on Mondaq's webinar, "Remote Working – Here to ...
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Technical changes to the existing Irish Real Estate Funds (IREF) regime proposed by the Finance Bill 2017 may impact direct and indirect IREF inves...
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The regulation of e-scooters and similar vehicles in Ireland looks set for an overhaul soon.
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The Department of Finance published "Ireland's Corporation Tax Roadmap" (the Roadmap) on 5 September 2018. This was followed on Friday, 7 Septembe...
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The Revenue Commissioners have updated updated the Collection Manual Guidelines for Exchange of Information between ODCE and the Revenue Commission...
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Ireland has recently modernised its Investment Limited Partnership fund structure with the aim of providing a flexible and tailored regime able to...
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The Irish Government has published the outline of an omnibus Brexit Bill which it proposes for enactment in event of a "no-deal" Brexit. This propo...
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Finance Bill 2017 proposes new rules for taxing employee share options. See our analysis of the new KEEP share options for Irish SMEs.
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EU Tax Dispute Resolution Directive aims to streamline the dispute resolution process for double taxation issues between EU Member States.
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Government passes emergency COVID-19 Legislation
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This article analyses the recently issued Department of Finance's Tax Strategy Group (TSG) papers on the various options for tax policy changes pri...
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While DAC 6 proposes a uniform mandatory disclosure rule framework, it can be expected that national implementation will result in a non-uniform se...
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The Food, Beverage & Agri-business sector is one of the hardest hit by COVID-19. In this article, we highlight key cash flow issues and some of the...
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On 16 September 2021, the Department of Finance published the Tax Strategy Group (TSG) papers on the various options for tax policy changes in adva...
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In response to the COVID-19 pandemic, Irish Revenue released an eBrief on the July Jobs Stimulus which outlined accelerated loss relief for compani...
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William Fry Tax Advisors identify a range of tax efficiencies/opportunities which can generate much needed cashflow for businesses at this challeng...
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The next few years will see major change to the Irish corporation tax system: the recent Coffey Review provides a road map and time frame for Irela...
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A €25m tax battle before the Tax Appeals Commission clarifies the corporation tax treatment when intercompany debt is unwound.
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Welcome to the July 2022 edition of Legal News. Here is a selection of our recent publications on subjects that may affect you or your business.
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On 25 April 2022, the Tax Appeals Commission published its annual report for 2021 (Report); the Report includes a wide range of metrics and indicat...
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Welcome to the June 2022 edition of Legal News. Here is a selection of our recent publications on subjects that may affect you or your business.
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Summary of Irish and international tax measures in response to COVID-19 & future developments.
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Employers based in Ireland whose employees relocated abroad while working remotely must now navigate a number of complex and novel tax, HR and empl...
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To strengthen the mechanisms available to resolve double taxation disputes between Member States, the EU introduced the Dispute Resolution Mechanis...
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The current VAT rules for financial and insurance services are criticised for being complex, difficult to apply and not having kept pace with the d...
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On 3 June 2020 EU member states agreed an optional six-month deferral for DAC 6 tax reporting deadlines
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Budget 2021 was announced on 13 October 2020. In addition to the budget, the Finance Bill 2020 proposes certain changes to the practices and proced...
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Welcome to the May 2020 issue of Legal News. We aim to keep you up to date on legal developments that may affect you or your business. Here are som...
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With the Cayman Islands being added to the EU's blacklist, we outline the reasons for the decision and the potential impacts.
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Welcome to the May 2020 issue of Legal News. We aim to keep you up to date on legal developments that may affect you or your business. Here are som...
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The qualifying conditions for the dwelling house exemption have changed with effect from 18 December 2019. The changes were introduced following a ...
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Revenue extends eight year deemed disposal reporting deadline for Irish funds
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New legislation to amend the case stated procedure from a determination of a Tax Appeals Commissioner.
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As previously reported, the European Union (Anti-Money Laundering: Beneficial Ownership of Corporate Entities) Regulations 2019 (the "2019 Regulati...
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Welcome to the August 2019 edition of Legal News. We at William Fry aim to keep you up to date on legal developments that may affect you or your bu...
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Various provisions of tax law will be amended to maintain status quo in the event of no-deal Brexit
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Irish Revenue issued new guidance on 1 July 2019 setting out the rules for companies in calculating their taxable profits, gains or losses for the ...
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Following on from "Ireland's Transfer Pricing Rules Public Consultation" launched in February 2019, the Department of Finance have issued a feedbac...
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Welcome to the October 2019 edition of Legal News. We at William Fry aim to keep you up to date on legal developments that may affect you or your b...
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New rules require corporate entities to submit beneficial ownership information to a 'central register' by 22 November 2019.
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The recently released peer review report on Action 14 of the BEPS project finds that Ireland meets "almost all" elements of the Action 14 minimum s...
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Budget 2019 was announced on 9 October 2018. This was Minister Donohoe's second Budget speech and, as has been the trend in recent years, many of t...
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Brian Duffy, Fergus Doorly and Sonya Manzor have authored the Irish chapter of the Global Guide to Tax Litigation.
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Please click on the title above to view our Legal News - September 2018
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Government publishes Tax Strategy Group papers to outline options for 2019 budget.
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Budget 2018 was announced on 10 October 2017 and details of the key property measures were set out here. While the Finance Bill 2017 has put some f...