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....
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....
Kyle Bradshaw considers the decision of the Supreme Court in Flaherty v Revenue Commissioners [2026] IESC 4....
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...
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...
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....
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....
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...
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...
Issue 3, 2026 Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission Determinations Published September 21, 2026 in Regular Features Mark Ludlow, Senior Associate – Tax, RDJ LLP Table...
Issue 3, 2026 Direct Tax Cases: Decisions from the UK Courts Published September 21, 2026 in Issue 3, 2026 Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC Ireland Patrick Lawless, Director,...
Issue 3, 2026 International Tax Update Published September 21, 2026 in Issue 3, 2026 Louise Kelly, Tax Partner, Deloitte Ireland LLP Dylan Reilly, Tax Senior Manager, Deloitte Ireland LLP Table of Contents...
Issue 3, 2026 VAT Cases & VAT News Published September 21, 2026 in Issue 3, 2026 Gabrielle Dillon, Director, Dillon VAT Advisory Ltd Table of Contents Back to top Supply of Services...
Issue 3, 2026 Legal Monitor Published September 21, 2026 in Issue 3, 2026 Jessica Lewis, Senior Foreign Registered Lawyer, Arthur Cox Mary Dineen, Tax Director, Arthur Cox Table of Contents Back to...
Issue 3, 2026 Tax Appeals Commission Determinations Published September 21, 2026 in Issue 3, 2026 Catherine Dunne, Barrister-at-Law Table of Contents Back to top Published from 1 May to 31 July 2026...
Issue 3, 2026 Key Dates Calendar Published September 21, 2026 in Issue 3, 2026 Helen Byrne, Senior Manager, Tax Knowledge Services, EY a a This regular feature includes key tax dates for...
Issue 3, 2026 Editor’s Pages Published September 21, 2026 in Issue 3, 2026 Amanda-Jayne Comyn, Editor Table of Contents Back to top The Rights and Obligations of Cohabitants on Death Under the...
On 3 September 2026 Brian Brennan was inaugurated as the 51st President of the Irish Tax Institute. Brian has been a Council Member since 2016 and has chaired the Institute’s Policy and...
On 3 September the Institute’s Annual General Meeting took place, where Brian Brennan became our 51st President. Brian joined Council 10 years ago and has served on several Committees, including as chair...
News and moves in the tax community...
For information on advertising in Irish Tax Review, please see the 2020 Rate Card for all relevant details on deadlines and pricing.
