Tax

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

Martin Foley, known as “the Viper”, has lost an appeal against the finding that he was liable for €738,449 interest on a tax bill of €178,510 which has been due since the early 2000s. Mr Foley argued that the Criminal Assets Bureau was guilty of inordinate and inexcusable delay

Lawyers at Matheson, William Fry and A&L Goodbody have been ranked as tax controversy leaders in an annual World Tax guide published by International Tax Review. The Tax Controversy Leaders 2019 guide identifies the leading individuals working in tax disputes and litigation from around the world

The Department of Finance has launched a "full and comprehensive" review of the business rates system in Northern Ireland. A public consultation opened yesterday and will run until 11 November 2019, seeking views on the future direction of the business rating system.

A company that was wrongly pursued for a €10.2 million VAT bill due to a “fundamental error” in the interpretation of the VAT Regulations of 1979 (as amended) has lost its appeal against the High Court's rejection of its claim for damages for malicious abuse of the civil process. Fi