Tax

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

In advance of the Tax Bar Association conference on 29 September 2023, David K. McGrath BL summarises the judicial review judgment by Ms Justice Siobhan Phelan in Michael Quiqley v Revenue Commissioners and the Tax Appeals Commission [2023] IEHC 244. The applicant in [2023] IEHC 244 sought relief by

Legislation providing for a windfall tax on massive profits in the energy sector has been published. The Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Bill 2023 provides for a "temporary solidarity contribution" on windfall gains made in 2022 and 2023 by the fossil

The Court of Justice of the European Union (CJEU) has begun hearing an appeal of a ruling that Apple did not receive illegal state aid from Ireland and does not have to pay €14 billion in back taxes. The European Commission concluded in 2016 that Ireland broke EU state aid rules by granting und

Legislation providing for a windfall tax on massive profits in the energy sector has moved forward with the government's approval of the general scheme. The Energy (Windfall Gains in the Energy Sector) Bill 2023 will introduce a "temporary solidarity contribution" based on taxable profits in the fos

The maximum jail sentence for tax fraud in the UK will double from seven to 14 years for the most "egregious" forms of evasion. The Treasury announced the change in last week's spring budget and said it will consult on the introduction of a new criminal offence for promoters of tax avoidance wh

Matheson partner Mark O'Sullivan and senior associate Anna Crowley examine how Ireland is persevering as an attractive destination for foreign direct investment. 2022 was another year when major changes affecting global tax rules were agreed and as a result the tax landscape in Ireland is likely to

Global law firm Dentons has recruited Niamh Keogh as a tax partner in its Dublin office. Ms Keogh joins the firm from Mason Hayes & Curran, where she is currently a partner and co-head of tax.

Ireland must quickly move its corporation tax regime to a territorial system of taxation to avoid being at a "major competitive disadvantage" to other countries, some of the largest corporate law firms in the State have told the government. The government last year launched a consultation on Ireland

The UK Supreme Court has determined that HM Revenue and Customs has the power to refuse to accept a taxable person’s self-assessment claim and decide at a later date to pay a lower amount than was claimed after an appeal by a Scottish optician business. DCM Optical Holdings Ltd, which trades a