Tax

Revenue has published new guidance on the VAT treatment of social media influencers in Ireland. There are "no special VAT rules for influencers", whose activity remains "subject to the ordinary VAT rules", the 15-page document states.

Matheson partner Mark O'Sullivan and solicitor Cormac Phelan examine an important Irish court ruling on the tax residence of a US company. The Court of Appeal recently affirmed a previous decision of the High Court, ruling that a disregarded US LLC was not a resident of the US for the purposes of th

The High Court has answered an appeal by way of case stated concerning whether the Tax Appeals Commission was correct to find that a quarry business had not transferred to a company incorporated for the purpose of operating that quarry business. Delivering judgment for the High Court, Mr Justice Bri

Matheson tax partners Matthew Broadstock and Dara Higgins, head of tax policy Olivia Long and senior associate Bernadine Dooley consider the EU response to Trump's trade policy and the impact on Ireland. Early into 2025 and the second Trump administration, tariffs are playing a major role in Preside

Solicitor Maura Kiely has been appointed as a Revenue Commissioner. Taoiseach Micheál Martin appointed Ms Kiely to succeed Gerry Harrahill, who recently retired from the Revenue Board.

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