Irish Tax Review 2019 Issue 1

Legislation & Policy Monitor

Direct Tax Cases: Decisions from Ireland, the UK and the CJEU

International Tax Update

VAT Cases & VAT News

Ireland’s Implementation of the Multilateral Instrument

The Importance of “Significant People Functions” in the Context of CFCs and Profit Attribution

Finance Act 2018: PAYE Modernisation Update and Amendments to SARP

PAYE Modernisation

Taxing Income from the Provision of Accommodation: Learning from the Past

How SMEs May Be Impacted by Finance Act 2018

The Strategic Banking Corporation of Ireland: Helping Irish SMEs

Farm Taxation: Finance Act 2018 Changes

CAT Dwelling-House Exemption Following Deane v The Revenue Commissioners

Pension Adjustment Orders and Chargeable Excess Tax

VAT and Property: Updated Revenue Guidance on Transfer-of-Business Relief

UK 2018 Budget: Summary of Announcements