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Irish Tax Review 2025 Issue 4

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    • Policy and Representations Monitor
    • Recent Revenue eBriefs
    • Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission Determinations
    • Direct Tax Cases: Decisions from the UK Courts
    • International Tax Update
    • VAT Cases & VAT News
    • Accounting Developments of Interest
    • Legal Monitor
    • Tax Appeals Commission Determinations
    • UK and Northern Ireland Tax Update
    • Tax Technology Update: Navigating Data Challenges in BEPS Pillar Two Compliance
    • Revenue Commissioners’ Update: VAT Modernisation
    • Disclosure Opportunity to Regularise Misclassification of Self-Employment
    • Wardship: The Impact of the Assisted-Decision Making (Capacity) Act 2015, as Amended
    • The Remittance Basis of Tax: Pitfalls and Opportunities
    • Time to “Waive” Goodbye to the Waiver
    • From Succession to Sustainability: The Full Spectrum of Agricultural Tax Reliefs
    • UK Inheritance Tax vs Irish Capital Acquisitions Tax
    • Stamp Duty on Multi-Asset Acquisitions
    • Revenue Guidance on Taxation of Social Media Influencers
    • Hade v Revenue Commissioners: Emergency Accommodation
    • UK Foreign Income and Gains Regime for UK-Resident Individuals
    • EII Private Placing: Where Are We Now?
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