Tax law



UK Supreme Court: Sale and leaseback of care home did not trigger VAT exemption claw-back

The Supreme Court has held that the sale and leaseback of a Scottish care home did not dispose of the seller’s entire interest in the property for the purposes of VAT legislation.

Published 1 April 2021

FLAC hits out at 'contradictory and confusing explanations' for PUP tax

Legal rights group FLAC has criticised ministers for giving "contradictory and confusing explanations" for the retrospective taxation of the Covid Pandemic Unemployment Payment (PUP).

Published 19 January 2021

Simmons & Simmons appoints Martin Phelan to lead new tax team

International law firm Simmons & Simmons has announced the appointment of Martin Phelan as head of its new tax team in Dublin.

Published 5 January 2021

FLAC repeats call for retrospective tax on Covid PUP to be dropped

Legal rights group FLAC has reiterated its call for a retrospectively imposed tax liability on claims for the Covid Pandemic Unemployment Payment (PUP) to be dropped.

Published 7 December 2020

Plan to retrospectively tax Covid PUP could be unconstitutional

Proposals to retrospectively tax the Covid Pandemic Unemployment Payment may breach the Constitution, legal rights group FLAC has warned.

Published 24 November 2020

Restrictions on post-Brexit VAT refunds for British visitors to be relaxed

Proposed restrictions on post-Brexit VAT refunds for goods purchased in Ireland by visitors from Great Britain are set to be relaxed in a bid to support Irish retailers.

Published 18 November 2020

High Court: Pharmaceutical company fails in bid to quash €1.64bn tax assessment

The High Court has rejected a judicial review brought by pharmaceutical company Perrigo in an attempt to quash a €1.64 billion tax assessment.

Published 4 November 2020

High Court: Collector-General entitled to VAT judgment

The Collector-General of the Revenue Commissioners has been successful in a case for the recovery of €1.7 million in VAT due and owing against a man who sought discovery of the documentation on which Revenue was relying.

Published 9 October 2020

European Commission to appeal Apple tax ruling

The European Commission has decided to appeal a court ruling that US tech giant Apple did not receive illegal state aid from Ireland and does not have to pay €14 billion in back taxes.

Published 25 September 2020

European Commission 'leaning towards' Apple tax appeal

The European Commission is "leaning toward" appealing the ruling that US tech giant Apple did not receive illegal state aid from Ireland and does not have to pay €14 billion in back taxes, according to reports.

Published 23 September 2020

Law Society calls for reduced VAT on legal services

The Law Society of Ireland has urged government ministers to introduce a reduced VAT rate for legal services to end the "inappropriate application of what is effectively a consumer tax on such services".

Published 21 September 2020

CJEU: Apple did not receive illegal state aid from Ireland

US tech giant Apple did not receive illegal state aid from Ireland and does not have to pay €14 billion in back taxes, the General Court of the European Union (EGC) has ruled.

Published 16 July 2020

Taxing times: Extended stays in Ireland due to pandemic disruption will not break residency rules

People who are not normally resident in Ireland will not suffer negative tax repercussions if they are unable to leave due to the coronavirus pandemic, Revenue has said.

Published 6 April 2020

Richard Grogan: Tax appeals throw settlement tax relief practices into disarray

Employment law solicitor Richard Grogan of Richard Grogan & Associates looks at two recent tax appeal cases which have thrown existing practices to claim tax relief on employment awards into disarray.

Published 6 February 2020

Jason O'Sullivan: New food supplements tax shows incompetence on tackling health crisis

Jason O'Sullivan, solicitor and public affairs consultant at J.O.S Solicitors, comments on the tax on food supplements introduced in Ireland this month.

Published 10 January 2020