Irish Tax Review 2020 Issue 2

Legislation & Policy Monitor

Direct Tax Cases

International Tax Update

VAT Cases & VAT News

Institute Representations on Covid-19 Business Support Measures

Covid-19: Tax Liabilities and Cash-Flow Considerations

Legislating in a Crisis: The Temporary Wage Subsidy Scheme

The Role of Technology in Supporting Tax Teams During the Covid-19 Crisis and Beyond

“A Taxing Challenge”: Employment Tax Compliance in an Ever-Changing World

Delivered to Your Door: The Dominos Pizza Case and Employment Status

Overview of Key Corporation Tax Obligations in 2020

Finance Act 2019: Dwelling-House Exemption from CAT

Finance Act 2019: The Irish Securitisation Tax Regime - Changes to s110 TCA 1997

Finance Act 2019: Climate Change, Brexit, Tax Appeals and Other Measures

Relevant Contracts Tax Considerations for Investors in Irish Real Estate

Back to Basics: Foreign Property Considerations - Inheritance Tax

Overview of Trusts: Key Tax and Legal Issues

Development of an Online Inland Revenue Affidavit (CA.24)

Central Register of Beneficial Ownership: It’s Open and Here To Stay

Assessing the Impact of the Revenue Realignment

Final OECD Guidance on Financial Transactions

A Challenge to the Reversal of the Burden of Proof and the Principle of Proportionality