Irish Tax Review 2021 Issue 2

Legislation & Policy Monitor

Direct Tax Cases

International Tax Update

VAT Cases & VAT News

Revenue Commissioner’s Update

Lee v Revenue Commissioners: Mapping the TAC’s Jurisdiction

The Susquehanna Case – Group Relief s411 TCA 1997

“A Great Engine of Finance”: PAYE 60 Years On

Finance Act 2020: Overview of Covid-19-Related Measures

VAT e-Commerce Package – 1 July 2021

VAT Rates: How Are They Determined and How Can They Change?

European Union: Update on Tax Reform Landscape

Institute Responds to Four Tax Policy Consultations

Interest Limitations: How the UK Has implemented the Rules

Wills: A Client Focus During the Pandemic but Remember to Consider a Broader Estate Plan

Recent Developments Concerning Exchange of Information on Request

IREFs: Where We Are Now…

Not All Tax Non-compliance Is Evasion: A Plea for a More Precise Nomenclature – The US Experience

The Fair Deal Scheme