Tax

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. The appellant, Balhousie Holdings Ltd, acquired the care home in Huntly, Aberdeenshire in 2013. It was origin

Legal rights group FLAC has criticised ministers for giving "contradictory and confusing explanations" for the retrospective taxation of the Covid Pandemic Unemployment Payment (PUP). Social Protection Minister Heather Humphreys told RTÉ's News at One that the government has "always been clea

International law firm Simmons & Simmons has announced the appointment of Martin Phelan as head of its new tax team in Dublin. Mr Phelan, who joins from William Fry, is the latest senior hire in the firm's Dublin office following the recruitment of commercial real estate partner Peter McKeever i

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. A legal opinion published by FLAC last month warned that the retrospective provisions of section 3 of the Finance Bill 2020 could be

Proposals to retrospectively tax the Covid Pandemic Unemployment Payment may breach the Constitution, legal rights group FLAC has warned. A legal opinion prepared by FLAC's lawyers in relation to section 3 of the Finance Bill 2020 has been circulated to TDs and Senators ahead of the bill's considera

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. Legislation currently being considered by the Oireachtas would have allowed visitors from Great Britain, after the UK becomes a "t

The High Court has rejected a judicial review brought by pharmaceutical company Perrigo in an attempt to quash a €1.64 billion tax assessment. The case arose from a dispute between Perrigo and the Revenue over the company's 2013 sale of its 50 per cent stake in intellectual property relating to

The Collector-General of the Revenue Commissioners has been successful in a case for the recovery of €1.7 million in VAT due and owing against a man who sought discovery of the documentation on which Revenue was relying. Background

The European Commission has decided to appeal a court ruling that US tech giant Apple did not receive illegal state aid from Ireland and does not have to pay €14 billion in back taxes. The Commission concluded in 2016 that Ireland broke EU state aid rules by granting undue tax benefits to Apple

The European Commission is "leaning toward" appealing the ruling that US tech giant Apple did not receive illegal state aid from Ireland and does not have to pay €14 billion in back taxes, according to reports. According to Politico Europe, citing two senior EU sources, competition commissioner

The Law Society of Ireland has urged government ministers to introduce a reduced VAT rate for legal services to end the "inappropriate application of what is effectively a consumer tax on such services". It is one of a range of recommendations in a letter sent to Finance Minister Paschal Donohoe ahe

US tech giant Apple did not receive illegal state aid from Ireland and does not have to pay €14 billion in back taxes, the General Court of the European Union (EGC) has ruled. The European Commission concluded in 2016 that Ireland broke EU state aid rules by granting undue tax benefits to Apple

People who are not normally resident in Ireland will not suffer negative tax repercussions if they are unable to leave due to the coronavirus pandemic, Revenue has said. "Where a departure from the State is prevented due to COVID-19, Revenue will consider this ‘force majeure’ for the pur

Employment law solicitor Richard Grogan of Richard Grogan & Associates looks at two recent tax appeal cases which have thrown existing practices to claim tax relief on employment awards into disarray. This issue arose in the Tax Appeals Commission in the case of an Appellant and the Revenue Comm

Jason O'Sullivan, solicitor and public affairs consultant at J.O.S Solicitors, comments on the tax on food supplements introduced in Ireland this month. The current bed shortage crisis escalating daily throughout Irish hospitals is unprecedented and unlikely to abate any time soon, despite questiona