122 results found

Budget 2019, announced on 9 October 2018, is aimed at delivering a balanced budget which will build strength and resilience for the future, with significant investment in housing ...

IFA is the only international non-governmental and non-sectoral organisation dealing with fiscal matters.

The Tax Appeals Commission and the Courts have considered the following questions in recent months...

The decision by the Minister for Finance Michael McGrath TD in September 2023 to progress with the introduction of a participation exemption for foreign dividends.

The Irish Government yesterday announced its budget for 2013.

2025 will see Residential Zoned Land Tax (RZLT) of 3% of the market value of relevant land charged and levied for the first time.

The payment instead can be relieved under section 201 and Schedule 3 TCA, but this may only be a partial relief and is subject to a lifetime limit of €200,000.

In the recent Supreme Court (SC) case of Sean Flaherty v The Revenue Commissioners 2026 [IESC] 4, the SC considered when a contract would be considered to be ‘conditional’ for Irish capital gains tax (CGT) purposes. Ordinarily, a disposal is deemed to occur (and a charge to Irish CGT is considered to arise) on the date a contract is entered into.

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

David Moran, Tax Manager with Grant Thornton is joined by Peter Vale, Partner and Head of International Tax with Grant Thornton.

In most instances, employees are personally responsible for paying the tax due when share options are exercised.

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

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.

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 introduction of Real Estate Investment Trusts in Ireland, first announced in Budget 2013, is expected to attract increased foreign investment into the Irish property market.

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.

In the same week as the EU stimulus package was agreed, the Irish Government has announced a series of measures to support the Irish economy...