07/12/2023

Guernsey company tax residence and rates

This article looks at when companies are treated as tax resident in Guernsey and considers the tax rates applicable to them and whether they are eligible for tax exempt status.

06/15/2023

Fair Procedures in Irish Tax Appeals

The decision serves as another example of the Irish Courts' reluctance to interfere in the TAC's running of live tax appeals, and as a reminder to taxpayers to prepare and argue their full case before the TAC.

06/05/2023

The perils of disorganisation – who's the winner?

Mr Dines was a 'shrewd' (in the judge's words) businessman but 'hopelessly disorganised' with his paperwork – leading to a bitter fight between his children and second wife in Court over properties worth more than £1m.

05/22/2023

Irish Real Estate Loans - Recent Case Law

These may be Irish real estate loans or corporate loans of a multinational secured over the real estate of the group including Irish land or buildings.

05/10/2023

Reserved Investor Fund proposals offer some tax advantages

The proposals are not only targeted at retail investors, they are also potentially relevant to institutions such as pension funds and insurance companies as well as other investor categories, such as certified high net worth investors.