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A will is often considered the final word on how someone's estate should be distributed — but that isn't always the case. In reality, many families discover that a will, even one carefully prepared, can create unforeseen consequences after death.

The time-limit provisions contained in the Taxes Consolidation Act 1997 (TCA 1997) serve an important role in providing certainty and safeguarding taxpayers against the reopening of their tax aairs outside a four-year period.

The work of the OECD, the EU State aid investigations, public perception and the hunt for public funds by various Governments...

As discussed in our 2023 Irish Tax Review article, there have been a number of recent Tax Appeal Commission (TAC) determinations that created a lack of clarity regarding the application of section 192A ...

A discussion on the Finance Act 2013, which has introduced a number of provisions which will be of relevance to those in and / or interacting with the commercial property sector.

The Irish Minister for Finance presented Budget 2019 to the Dáil, the Irish Parliament, on 9 October 2019.

Ireland offers an attractive VAT regime for Irish investment vehicles such as regulated funds, capital markets issuers and financing vehicles.

With governments seeking to raise additional tax revenues to plug budget deficits, tax authorities are seeking to introduce and apply general anti-avoidance (GAA) legislation.

The Irish Revenue Commissioners ("Revenue") published updated transfer pricing guidance in February 2021 (the "Guidance"), which includes an overview on the enhanced transfer pricing documentation...

Ireland's Budget 2027 introduces significant tax reforms aimed at boosting competitiveness and encouraging investment, including reductions in capital gains tax, simplified interest relief provisions, and a new Personal Investment Account with favorable tax treatment. The budget package totals €8.5 billion with measures focused on rewarding work, promoting entrepreneurship, and addressing housing supply challenges.

If you are an expat employee in Ireland or an Irish national who has relocated abroad for work or retirement, you may not want to keep your pension in Ireland.

It has recently been reported that the Revenue Commissioners of Ireland ("Revenue") have collected close to €12 million in unpaid tax on share schemes.

Ireland introduced formal transfer pricing legislation for the first time in 2010.

Pursuant to Finance Act 2019, a number of changes were made to Ireland's transfer pricing regime which are generally applicable for chargeable periods commencing on or after 1 January 2020 including...

Ireland is a constitutional democracy with a common law jurisdiction. Trust law in Ireland originated from and developed following the principles of English law.

Attracting and retaining staff is one of the key issues for employers.

This briefing from our Financial Regulatory group sets out a high level review of issues relevant to secured lending in Ireland.