05/24/2024
Get up to speed with ESOP changes for 2024 in Ireland
This briefing summarises some of the main unapproved share option schemes available to companies in Ireland.
05/24/2024
This briefing summarises some of the main unapproved share option schemes available to companies in Ireland.
05/17/2024
Robotham was commenting after HMRC issued promotional material titled ‘Help with football agents' fees and dual representation contracts
05/14/2024
Arrangements entered into to enable a group to utilise trapped losses more quickly had an unallowable purpose.
05/10/2024
New IRS Revenue Procedure Changes Ruling Practice for Retained Stock and Securities, Tax-Free Stock-for-Debt Exchanges and Debt Securities-for-Debt Exchanges
04/26/2024
The $1 million non-principal residence exclusion would be eliminated entirely.
04/26/2024
Governing agreements often include restrictions on the rights of members to withdraw their interests
04/10/2024
The proposal is to apply the exemption to “foreign dividends and other types of distributions that represent income
04/08/2024
Rebuttable presumptions based on the volume of turnover were an inappropriate and illegal basis for applying the abuse of law principle
04/04/2024
Allen & Overy’s Scott Cockerham on tax insurance in green energy credit deals
03/26/2024
Having concluded on this point, the Court of Appeal considered whether non-taxation of NHS parking would create a distortion of competition.
03/25/2024
The change is given legal effect by the Finance (No. 2) Act 2023 and was trailed in a feedback statement issued by the Irish Department of Finance in July last year.
03/21/2024
Another way to confirm your trust funding is to double-check the property tax bills for your real property
03/15/2024
Tax rules provide that transactions between connected parties should be taxed as if they were on arm's length terms.
03/12/2024
The question whether a payment is received in consequence of or otherwise in connection with termination of employment is to be construed widely
03/11/2024
The key benefits of making an unprompted disclosure include reduced penalties and the waiving of late payment interest charges.
03/06/2024
According to the government, this change will primarily affect some of the city's wealthiest individuals, impacting around 12,000 taxpayers
02/28/2024
This will result in a requirement to file tax returns and potentially pay tax in multiple jurisdictions.
02/27/2024
Their length, complexity and volume has increased over the years
02/23/2024
Tax considerations usually come into play at this stage.
02/19/2024
The inclusion of offshore funds in the foreshadowed revisions to the economic criteria for qualifying funds is notable