Tax law

Irish public to be consulted on global minimum corporate tax rate

Widely-discussed proposals for a global minimum corporation tax rate of at least 15 per cent have been put out to public consultation by the Irish government.

Published 20 July 2021

High Court: Hotelier must pay €200,000 domicile levy after court says his income is more than €1 million

The High Court has determined that a hotel owner must pay €200,000 as part of the domicile levy on the basis that his worldwide income was more than €1 million but his income tax liability was less than €200,000.

Published 19 July 2021

General Court of the EU dismissed action by Nike and Converse over Netherlands tax ruling

The General Court of the European Union has dismissed an action brought by Nike and Converse against the European Commission's decision to initiate a formal State aid investigation in respect of their tax arrangements in the Netherlands.

Published 15 July 2021

High Court: Application to amend a case stated from the Tax Appeal Commissioner rejected

The High Court has rejected an application to amend a case stated from the Tax Appeal Commissioners on a point of law. The application sought to introduce further questions of law regarding the jurisdiction of the Commissioner and his conduct in proceedings.

Published 23 June 2021

Court of Appeal: Clamp removal fees for illegally parked cars are subject to VAT

The Court of Appeal has determined that clamp removal fees issued by a private car park are subject to VAT on the basis that a service is being provided to the motorist.

Published 11 June 2021

Commission on Taxation and Welfare to begin work today

The new Commission on Taxation and Welfare, chaired by Professor Niamh Moloney, head of the law department at LSE, will hold its first meeting today.

Published 4 June 2021

Sinead Dooley promoted to tax director at Cahill Taxation Services

Dual qualified Chartered Tax Adviser (CTA) and solicitor Sinead Dooley has been promoted to tax director at Cahill Taxation Services (CTS).

Published 11 May 2021

OECD calls for stronger inheritance tax regime to address inequality

Inheritance, estate and gift taxes could play a stronger role in addressing inequality and improving public finances, according to the Organisation for Economic Co-operation and Development (OECD).

Published 11 May 2021

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