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The Irish Tax Appeal Commission (the "TAC") recently rejected a taxpayer's (the "Appellant") claim for capital gains tax ("CGT") deferral under section 586 TCA. This decision offers an insight into the approach of the TAC in considering targeted anti-avoidance provisions under Irish tax legislation.

On the 21 November, the Department of Finance issued its Feedback Statement containing a Strawman Proposal on "Phase 1 of Reform of Ireland's Taxation Regime for Interest".

With its favourable tax rules, tax treaty network and pool of skilled professionals and advisers, Ireland has long been an international hub for aircraft leasing. What is less appreciated is that those features also make Ireland an attractive location for shipping activity.

Most of yesterday's pre-election budget statement for 2016 (the "Budget") by Ireland's Minister for Finance (the "Minister") focused on personal taxation.

On 5 September 2018, the Department of Finance issued Ireland's Corporation Tax Roadmap (the "Roadmap") setting out the next steps in implementing changes required at EU level under the Anti-Tax Avoidance Directives ("ATAD") and the OECD's Base Erosion and Profit Shifting project.

On 15 November 2023, the OECD published statistics on Mutual Agreement Procedures ("MAPs") and Advance Pricing Agreements ("APAs") and its Competent Authority awards for 2023.

The rules on the VAT treatment of insurance and financial services are set out in the VAT Directive (2006/112/EC), which provides that such services are generally exempt from VAT

Effective 1 January 2019, the Irish Stock Exchange plc, trading as Euronext Dublin ("Euronext Dublin")

The Irish Department of Finance has unveiled a comprehensive roadmap to transform how retail investors are taxed, with a new investment account at its core designed to simplify the tax framework and encourage greater participation in capital markets. The proposal includes annual contribution limits, a tax-free threshold, and a flat-rate tax structure that eliminates the controversial deemed disposal rule, while also signaling broader reforms to investment fund taxation from Budget 2028 onwards. This initiat

Section 13 of Finance Bill 2017 proposes significant changes to Irish tax anti-avoidance legislation for offshore structures.

The case was brought by a Dutch fund manager that provided its services to several Dutch real estate funds.

As part of Budget 2021, the Minister for Finance Pascal Donohoe T.D. (the "Minister") announced the introduction of the Covid Restrictions Support Scheme ("CRSS"), ...

In a recent determination by the Irish Tax Appeals Commission (Ref 94TACD2026) dated 23 June 2026, the Appeal Commissioner (“AC”) rejected an appeal by an independent contractor who claimed he should be correctly classified...

When family members run a business together – whether as partners or shareholders in a family company – a critical question is, what should happen in the unfortunate circumstances...

This briefing outlines a number of the recent developments in the CLO space and considers how the Irish regulatory regime might mitigate some of the impact of Brexit for UK collateral managers.

On 18 March 2026, the European Commission (the “Commission”) presented its proposal for the introduction of “EU Inc.”, a new corporate form that companies established in EU member states...

The European Commission Decision concerned an exemption within the UK CFC rules known as the ‘group financing exemption'. Under the UK CFC rules, a CFC charge applies...