News
Bid for company determines value on contribution
A veterinarian contributes his practice to a PLC and values the goodwill at €...
Truck driver was right to hold his employer's truck
On February 6, 2026, a truck driver from Tajikistan stops his drive along the A1 at
Lump sum deferral to 1 January 2029
The government is again postponing the introduction of the optional lump sum. The intended effective date
Write-down property to sale price: not too early and not too late
Losses should only be taken when the facts are there. Caution is fine, but the
Discharge of profit exemption cancelled by reinvestment reserve
A PLC sells a vessel at a profit in 2018 and forms a reinvestment reserve. In 2019,...
Interest from 9% on loan from parents is not arm's length
A man works as a tax consultant and also participates in the agricultural partnership of his
Black suitor wins battle, but loses war
A man reports to the Inland Revenue with concealed Swiss bank accounts. What he is concealing:
On-lending at higher interest rate is profit sharing
A PLC lends a million to its dga at 2% interest. The dga borrows that same...
Top-up pension not attributable to previous years
A man receives a back payment from his pension fund in 2018 for a period of more...
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...