Irish Tax Review 2014 Issue 1

Legislation & Policy Monitor

Tax Cases

International Update

VAT News

Key Provisions for Companies: Finance (No. 2) Act 2013

Debt Release and Capital Losses: s42 Finance (No. 2) Act 2013

Taxation of Fund Investments – Where Are We At?: Post Finance (No. 2) Act 2013

Health Insurance Tax Relief: Post Finance (No. 2) Act 2013

Income Tax: Overview of the Main Changes in Finance (No. 2) Act 2013

Capital Taxes Update: Finance (No. 2) Act 2013

VAT – Changing Times: Finance (No. 2) Act 2013

Disclosure of Offshore Banking Information: Walsh v NIB, Isle of Man Decision

Share Capital Restructuring

“Permanent Home Available”: Review of the Denis O’Brien Case

Aircraft Leasing in Ireland: the Tax Regime