Tax

Hundreds of charity shops could obtain an exemption from commercial rates following a High Court decision, legal experts have suggested.

The European Commission has closed three in-depth state aid investigations following rulings by the EU courts. The Commission no longer believes that selective advantages were granted by Luxembourg to Fiat and Amazon and by the Netherlands to Starbucks.

The Court of Appeal has determined that Revenue failed to adequately particularise its claim in accordance with O. 4, r. 4 RSC as discussed in Bank of Ireland Mortgage Bank v O’Malley [2019] IESC 84, but that fresh evidence admitted on appeal explained the discrepancies in the sums notified to

Gráinne Duggan SC revisits the Apple tax case, examining the application of section 25 of the Tax Consolidation Act 1997. In September, the CJEU confirmed that Ireland provided unlawful state aid to Apple by granting the company favourable tax treatment contrary to EU law, marking the end of

Law firm RDJ has expanded its tax practice with the addition of chartered tax adviser and chartered accountant Fiona Morgan in Cork. Ms Morgan joins from PwC, where she practised as a corporate tax adviser for eight years.

The Court of Appeal has confirmed that no requirement for Revenue to reassess penalties imposed by the High Court arises by virtue of s.1077B of the Taxes Consolidation Act 1997 or otherwise. Delivering judgment for the Court of Appeal, Mr Justice Senan Allen stated: “Leaving aside the fact th

William Fry has appointed Sean Murray as a partner in William Fry Tax Advisors. Mr Murray has over 20 years of experience in advising domestic and international clients on financial services tax matters, including investment management, structured finance, banking, capital markets and private equity

Apple must pay nearly €14 billion in tax arrears and interest to Ireland after losing a long-running EU court battle with the European Commission. Both Apple and Ireland had contested the European Commission's 2016 decision that Apple had been granted unlawful aid which Ireland is required to r

The UK Supreme Court has held that professional advisory fees totalling around £2.5 million incurred by an investment firm in connection with the sale of a loss-making business could not be deducted as expenses of management under section 1219 of the Corporation Tax Act 2009. Centrica Overseas

The High Court has determined that Revenue and the Tax Appeals Commission erred in determining that debt forgiveness granted to a company should be treated as a trade receipt pursuant to s.87(1) of the Taxes Consolidation Act 1997. Delivering judgment for the High Court, Mr Justice Oisín Quin

Revenue has published new guidance on determining employment status for tax purposes in the wake of a landmark Supreme Court decision. In a lengthy judgment in the case of The Revenue Commissioners v Karshan (Midlands) Ltd. t/a Domino's Pizza [2023] IESC 24, the court ruled last October that Domino'

Ireland should follow the UK in introducing tax advantages for employee-owned companies, a business group has said. The Irish ProShare Association (IPSA) made the call after digital marketing agency Wolfgang Digital became the first Irish-owned company to become employee-owned using an employee owne

The Tax Appeals Commission (TAC) resolved over 1,500 appeals worth around €1.4 billion last year, according to new figures. A total of 1,521 appeals valued at €1.386 billion were closed — a 24 per cent decline in volume and a 60 per cent decline in value when compared with the previo

Matheson has appointed former OECD adviser Olivia Long as head of tax policy within the firm's tax department. Ms Long, who previously spent a number of years working with Matheson, rejoins the firm from the OECD in Paris, where she spent a number of years working with its tax treaty unit.

Multinational law firm Pinsent Masons has hired tax partner Robert Dever to lead and develop its tax law practice in Dublin and strengthen its European transactional services group. Mr Dever joins from his role as partner in the tax group at multinational law firm Eversheds Sutherland.