Issue 2, 2026
Published online in June 2026...
Previous Issues
Meet the Editorial Board
Amanda-Jayne Comyn
Circulo
(Editor)
Helen Byrne
EY
Fiona Carney
PwC Ireland
Gabrielle Dillon
Dillon VAT Advisory Ltd
Bernard Doherty
CTA
Kim Doyle
Deloitte
David Kehoe
Warren & Partners
Séamus Kennedy
Deloitte Ireland LLP
Lorraine Mulligan
KPMG
Cian O'Sullivan
William Fry
Neil Phair
Phair & Co. Tax and
Business Advisors
George Thompson
PwC Ireland
Eoin Tobin
RDJ, LLP
Gemma Tugwell
Grant Thornton
Previous Lead Articles
Expert Evidence Before the Tax Appeals Commission: Duties, Pitfalls and Developments
Mark O’Sullivan, Annie Keane
Irish Property Investment: A Review of Ownership Structures and Tax Incentives
Aaron Mullan, John Walsh
Disclosure Opportunity to Regularise Misclassification of Self-Employment
Mark Barrett
More to explore
The Rights and Obligations of Cohabitants on Death Under the 2010 Act
Bonnie Hickey examines the rights and obligations of cohabitants on the death of their partner under the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010....
CAT Implications of US-Situs Assets and Exposure to US Estate Tax
Lisa Cantillon and Jessica Beall examine Irish CAT and US federal estate tax exposure for Irish residents holding US assets, highlighting situs rules, spousal mismatches, treaty relief and key compliance obligations....
Flaherty v Revenue Commissioners: When Is a Contract “Conditional”?
Kyle Bradshaw considers the decision of the Supreme Court in Flaherty v Revenue Commissioners [2026] IESC 4....
Clearing the Succession Hurdle: Using Growth Shares to Pass Value to the Next Generation
Alan Greally examines the tax-efficient structuring of growth shares in a succession-planning context, considers non-tax factors involved when implementing growth shares, outlines the valuation methods and discounts for growth shares for tax...
VAT Grouping Reforms: Navigating the New Territorial Landscape
David Duffy and Eva Baker explain recent changes to the Irish and UK VAT grouping rules, which create both challenges and opportunities for businesses with cross-border structures and make it important to...
Too Close for Comfort: Practical Close Company Considerations
Shane Kerins and Michael Nally provide an overview of common close company considerations and include practical examples to assist before the September 2026 filing deadline for companies with a December 2025 year-end....
Protecting a Deal: W&I and Tax Insurance in Irish M&A Transactions
Trish McCarvill explains warranty and indemnity insurance and tax insurance – how they work, when they are used, what they cost and how to put them in place....
Finance Act 2025 and the Irish Housing Market: Tax Measures to Stimulate Residential Supply
John Perry reviews the changes relating to residential property in Finance Act 2025, which constitute one of the most comprehensive real estate tax packages in recent history – combining incentives, penalties and...
Tax Litigation: Is It Time to Consider Mediation?
Jeananne McGovern discusses how mediation and other forms of alternative dispute resolution could be effective in tax litigation, recent High Court developments regarding mediation and what tax practitioners need to consider given...
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