05/28/2024
Irish employers should review worker taxation classifications
This will be particularly relevant for businesses in certain sectors where Irish Revenue is likely to closely scrutinise the relationships with workers going forward.
05/28/2024
This will be particularly relevant for businesses in certain sectors where Irish Revenue is likely to closely scrutinise the relationships with workers going forward.
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.