Tax

The High Court has ruled that a gin distiller who produced hand sanitiser during the beginning of the Covid pandemic had a legitimate expectation that the product would be free from excise duty. The court held that there was an implied representation by the Revenue Commissioners that no excise duty

A new specialist bar association for tax practitioners is set to be launched this Thursday afternoon. The launch will be addressed by Conor Kennedy, a barrister and member of the Tax Appeals Commission (TAC), and Ciaran Ramsay SC, chair of the new Tax Bar Association.

Modern flapjacks are sweets and not cakes, the UK's tax tribunal has ruled – with enormous tax implications for manufacturers. In a case with echoes of the famous dispute over whether Jaffa Cakes are cakes or biscuits, the First-Tier Tribunal (Tax Chamber) said flapjacks made by Glanbia are to

Elizabeth Quinn, partner at Mason Hayes & Curran (MHC), examines the rulings in two recent Supreme Court cases brought against the Revenue Commissioners. We review the facts of two recent decisions from the Irish Supreme Court which refused two taxpayers' permission to appeal against judgments o

The Irish government should establish an Office of Tax Reform modelled on the UK's Office of Tax Simplification, the British Irish Chamber of Commerce (BICC) has said. In a submission to the Commission on Taxation and Welfare, the BICC said the proposed body would recommend and advise the government

Proposals for Ireland to adopt a territorial tax system, where corporations would only pay tax in Ireland on income and gains earned in Ireland, have gone out to public consultation. The government's roadmap for updating corporation tax, which was published in January, included a commitment to consi

The Supreme Court has determined that a Mauritius national who worked in Ireland without a permit was not entitled to statutory maternity leave payments despite making PAYE and PRSI contributions to the State. The decision has potentially far-reaching consequences for individuals working in Ireland

Ireland could allow multinational companies to defer the disclosure of certain tax information which must be made public under a new EU directive for up to five years under proposals put out to consultation. The government has launched a public consultation on Ireland's implementation of EU Directiv

There is a case for the devolution of more fiscal powers to the Northern Ireland Assembly, the independent Fiscal Commission for Northern Ireland has said. In its interim report, the commission said there is a case to consider the devolution of taxes including income tax, excise duties on alcohol, t

The government's planned carbon tax hike risks exacerbating fuel poverty in the absence of affordable clean energy and reliable public transport, Community Law & Mediation (CLM) has warned. The community law centre and charity, which opened a Centre for Environmental Justice earlier this year, i

The Irish government has agreed to sign up to an international agreement setting a global minimum corporation tax rate of 15 per cent for large firms. Speaking after a cabinet meeting yesterday, finance minister Paschal Donohoe said: "The government has given approval today for Ireland to sign up to

Pharmaceutical company Perrigo has settled a €1.64 billion tax bill – the largest assessment ever issued by the Revenue Commissioners – for €297 million. A&L Goodbody represented Perrigo in its appeal before the Tax Appeals Commission, but the matter has now been settled in

A&L Goodbody (ALG) has been named a top European employer for diversity and inclusion by the International Tax Review (ITR). The firm won in the Diversity & Inclusion Firm of the Year category at the ITR EMEA Tax Awards 2021, which recognise leading international tax professionals and firms

The government has been urged to exempt the cost of making a will from VAT when a charitable bequest is included in order to encourage personal acts of kindness. My Legacy, an umbrella group of 80 Irish charities, published its Budget 2022 submission this week to coincide with International Legacy G

Matheson has been named Irish tax firm of the year and Irish transfer pricing firm of the year by the International Tax Review (ITR) for the second year in a row. The firm won the accolades at the ITR EMEA Tax Awards 2021, widely recognised as one of the benchmarks for excellence in the field of int