News
Change of use results in taxable profit
A man buys a farm with agricultural use. He arranges a zoning change and
Entitlement to all benefits from shares is substantial interest
A man provides a loan through a fund with which shares are bought. All proceeds from...
AI as legal advisor: judge not impressed
A man is issued with an additional parking tax assessment. He objects and then goes
Leasehold valuation: taking into account indexation and metterabitation clause
A woman may continue to live in her partner's home for life after his death
Management allowance and standing right are not interchangeable
A dga has been receiving a management fee from his holding company for years for his work as a director.
Waiver of current account debt is disguised dividend
A man holds all the shares in a holding company that participates in the family business. The holding company...
Donation of shares to loyal employee is not wages
An employee is gifted all of his employer's shares after years of loyal service. The shares
Debt to yourself disappears and produces taxable gain
A bv buys a claim of over €6 million against itself for €2,500....
No interest deduction despite quick mortgage repayment
A man, together with his spouse, buys a property in 2015. They conclude a...
Flat returns on bank deposits and debt 2025
The State Secretary of Finance has revised the flat rate of return in box 3 for
No deduction for fiscal unity because company participation had already been terminated at time of merger
A bv holds a shareholding in an Isle of Man-based Ltd that has a...
Possession requirement BOR applies per share package separately
A married couple have held 51% and 49% respectively of the shares in a holding company since 1986....
Collective ruling mass objection tax interest
Recently, the tax inspector collectively ruled on the objections raised by
No peak requirement for tax maintenance provision
A housing association forms a tax provision for future maintenance of its
Sitting still on loan to dga is not yet pricing
A bv has a substantial receivable from its dga. The bv takes no action to...