Tax

UK judges have ruled that Walkers must pay VAT on its mini poppadoms because they are really just crisps. The snack giant had argued that that its Sensations Poppadoms were not crisps and should not attract sales tax.

Plans to introduce a new dividend participation exemption in the Irish corporation tax system will be "a futile exercise" if it is not made as simple as possible, Arthur Cox has warned.

International law firm Simmons & Simmons has appointed Brian Duffy to its Dublin office as counsel in its tax team. Mr Duffy joins from William Fry where he spent over 20 years’ advising domestic and multinational corporations on complex tax matters and successfully navigating tax regulati

Stakeholder views on the taxation of share-based remuneration in Ireland are being sought in a new consultation. The consultation, which will run until 22 January 2024, seeks views on how Ireland’s share-based remuneration environment is operating for all users, how its use can support economi

Philip Lee has struck a collaboration agreement with Andersen Global, an international association of legally separate, independent member firms comprising tax, legal, and valuation professionals around the world. Established in 2013 by US member firm Andersen Tax LLC, Andersen Global now has more t

William Fry LLP has appointed solicitor, chartered accountant and chartered tax adviser Colin Bolger as a partner in the firm's tax department. Mr Bolger has extensive experience providing tax advice to private and public sector organisations, international corporations, financial institutions and p

ByrneWallace has appointed accountant and tax adviser Nadia de Wet as tax director and head of compliance services. Ms de Wet has previously held senior leadership roles within the Big Four, having accumulated over 10 years’ experience working within a Big Four practice, advising clients on mu

International law firm Addleshaw Goddard has announced the appointment of chartered accountant Cormac Doyle to head up its new tax practice in Ireland. Mr Doyle joins from accountancy firm Crowe Ireland and has more than 20 years' experience across aspects of tax, domestically and internationally. H

The Court of Justice of the European Union (CJEU) should overturn a 2020 ruling that Apple does not owe €14 billion in back taxes in Ireland, an advocate-general has told the court. The European Commission and the Irish government have long been at odds as to whether Apple benefited from an unl

The High Court has determined that a strict liability tax offence concerning the sale of tobacco is not unconstitutional, despite removing the discretion of the trial judge to apply s.1(1) of the Probation of Offenders Act 1907. Delivering judgment for the High Court, Mr Justice Oisín Quinn c

Revenue has launched a public consultation on the modernisation of Ireland's administration of value-added tax (VAT). The consultation focuses initially on the modernisation of business-to-business (B2B) and business-to-government (B2G) VAT reporting, supporting by e-invoicing.

A new participation exemption for foreign-sourced dividends will be introduced in Ireland's corporation tax system in 2025 under a government roadmap published yesterday. The roadmap, which includes a technical consultation to inform ongoing design work, sets out a timeline and the next steps toward

A new handbook on Revenue audits and investigations has been published by the Irish Tax Institute. Revenue Audits & Investigations – The Professional’s Handbook has been authored by RDJ tax partner Mark Barrett, Julie Burke BL and Aidan Lucey of PwC Ireland.

An increase in the effective tax rate for Ireland's Knowledge Development Box (KDB) will take effect from 1 October 2023, the government has announced. Finance minister Michael McGrath has signed a commencement order for the relevant provision of the Finance Act 2022, which forms part of Ireland's i

In advance of the Tax Bar Association conference on 29 September 2023, Catherine Dunne BL summarises the Supreme Court delivered judgment of Heather Hill Management Company CLG and Gabriel McGoldrick v An Bord Pleanála, Burkeway Homes Limited and the Attorney General. On 10 November 2022, Mr