Irish Tax Review 2022 Issue 4

Policy and Representations Monitor

Direct Tax Cases: Decisions from the Irish High Court and Tax Appeals Commission Determinations

Direct Tax Cases: Decisions from the UK and European Courts

International Tax Update

VAT Cases and VAT News

Accounting Developments of Interest

Revenue Commissioners’ Update: Reviewing the Effectiveness of the Co-operative Compliance Framework in Revenue

Legal Monitor

Tax Appeals Commission Determinations

Customs Update – Winter 2022

UK and Northern Ireland Update – Winter 2022

Key CAT Compliance Obligations in 2022

Taxation of Non-Resident Corporate Landlords

Debt Warehousing Scheme: Key Developments and Dates Over the Months Ahead

Non-EU Imports and Exports: VAT Considerations

VAT on Property Considerations

Exemption from VAT and Medical Services: Who, What and Why?

Arderin Distillery: Legitimate Expectation and Judicial Review of Revenue

Section 117 of the Succession Act 1965: Who Has a Potential Claim?

M&A Landscape Changes, and How Interest Limitation May Mean More Changes

Digital Services Tax

Tax Transparency: What Does It Mean for Companies?

The Unshell Directive