Private Client partner, John Gill and Private Client senior associate, Maeve Lochrie provide an overview to private client law in Ireland.

The announcement by Green REIT plc ("Green REIT") that it has initiated a process for the sale of the company, or its portfolio of assets, will attract interest from investors across Europe and the globe.

The General Court of the European Union annulled the 2016 decision of the European Commission regarding the illegal State aid granted by Ireland to Apple through the issuance of two tax rulings.

The UK Supreme Court has found that a public body, HM Revenue & Customs ("HMRC"), breached its duty of confidentiality to a taxpayer after a senior official disclosed confidential information to journalists...

On 17 March 2020, the Luxembourg tax administration released a 'newsletter' which details support measures for Luxembourg taxpayers who may be impacted by the COVID-19 pandemic.

The Irish Revenue Commissioners ("Revenue") recently published their 100th Annual Report (the "AR"), a year during which they collected a record amount of tax.

It is well established that the burden of proof in Irish tax cases lies with the taxpayer. As such, the outcome of a tax appeal often depends on the quality of contemporaneous evidence available...

In Lee v Revenue Commissioners, the Court of Appeal delivered an important judgment on the jurisdiction of the Tax Appeal Commission ("TAC") in tax disputes.

In Byrne v Revenue Commissioners, the High Court upheld a Tax Appeals Commission ("TAC") finding that a taxpayer (Mr. Byrne) should have known that there was a VAT fraud in the supply chain...

Ireland's tax court recently ruled that a USD 518m expense incurred by a multi-national company ("MNC") was not deductible for Irish tax purposes, resulting in the MNC having a material Irish tax liability.

On 2 July 2021 the Minister for Finance, Paschal Donohoe TD, launched a second Feedback Statement on transposition of the ATAD interest limitation ratio.

On 1 July 2021, the Organisation for Economic Co-operation and Development (the "OECD") Inclusive Framework reached agreement but not unanimous consensus on key aspects of the two-pillar solution ...

Ireland's annual budget statement was announced by the Minister of Finance on October 11 2016. The minister confirmed Ireland's commitment to the 12.5% corporation tax rate...

The Irish Department of Finance published a comprehensive review on the taxation of interest in Ireland in September 2024.

International tax took centre stage and was front page news across the world in 2013.

The Irish Department of Finance published a comprehensive review on the taxation of interest in Ireland in September 2024.

In a recent tax appeals case, a taxpayer successfully challenged an assessment raised by Irish Revenue for capital gains tax arising from a disposal of shares in a Maltese tax resident company.

In light of the COVID-19 crisis and the disruptions to business and the movement of people, the European Commission (following weeks of intense lobbying) published a proposed Directive...

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".