AEOI - Automatic Exchange of Information

May 2018 | AEOI Automatic Exchange of Information - Revenue manuals

EU Mandatory Disclosure Rules – Entry into force from 25 June 2018

May 2018 | Revenue Arrangements for Implementing EU and OECD Exchange of Information Requirements In Respect of Tax Rulings

Oct 2017 | Exchange of Information Between Tax Administrations - Update

Jan 2015 | Mandatory Disclosure

Jan 2017 | Revenue Arrangements for Implementing EU and OECD Exchange of Information Requirements In Respect of Tax Rulings

May 2017 | Revenue deadline for full-disclosure of foreign income and assets

 

AML - Anti-Money Laundering

Apr 2018 | EU Fifth Anti-Money Laundering Directive now set for statute books

Oct 2017 | UK Trusts Register -Update

Aug 2017 | Beneficial Ownership Register delayed by at least three months

Feb 2017 | EU: Data Protection Supervisor says 4AMLD amendments are not 'proportionate'

Apr 2016 | International AML rules for Charities to be tightened up

Mar 2016 | Fourth Anti Money Laundering Directive - Public Consultation

 

Audit

Revenue Code of Practice

May 2018 | Taxpayer Confidentiality – Finance Act 2017 Amendments

Maximum Period Revenue Opinions/Confirmations can be relied on

Non-Filing of Returns - Prosecution and Penalty Programmes

 

Capital Acquisitions Tax (CAT)

Mar 2019 | CAT included in the Revenue Code

Mar 2019 | CAT Dwellinghouse Exemption High Court decision

Mar 2018 | Revenue publishes New CAT Strategy 2018 -2020

Feb 2018 | Revenue update CAT Manuals

 

Charities

Charities VAT Compensation Scheme – Guidelines 

Nov 2010 | Charities Act 2009 - FAQs from Government Department and Commencement Orders

 

General

Tax Treatment of Married Couples

 

Farming

May 2018 | Relief for certain income from leasing of farm land

Oct 2017 | Tax Treatment of Solar Panels on Farmland - Update

Oct 2017 | Succession Farm partnership register launched

 

Probate and Succession

Administration of estates - FAQs

FAQs regarding Finance Act 2010 CAT and probate administration changes

EUROPE: Commission publishes guide to cross-border successions

Matrimonial Property and EU cross border recognition 

Law Reform Commission Section 117 Succession Act 1965

Forced Heirship - French ruling

Mar 2017 | International Succession Planning Legal and Taxation Considerations in the context of the Global Citizen

 

Tax Appeals

Oct 2017 | Irish Taxation Institute calls for urgent reform of the appeals regime and dispute resolution mechanisms

Mar 2016 | New tax appeals regime : The Finance (Tax Appeals) Act 2015 and the new Tax Appeals Commission (TAC) will come into operation on Monday, 21 March. From that date, notices of appeal will have to be submitted directly to TAC (rather than submitted to Revenue in the first instance). A new Notice of Appeal form is being developed and is available on the website www.taxappeals.ie

Mar 2016 | Commencement of new tax and duty appeals process :Revenue have published eBrief No. 30/16 in relation to the commencement of the new tax and duty appeals process. From 21 March 2016, all appeals (except for customs duty and first stage VRT) will have to be made directly to the Tax Appeals commission and not through Revenue.

Mar 2016 | Transition to the reformed Tax and Duty Appeals process: Revenue have published eBrief 21/2016 in relation to the transition to the reformed tax and duty appeals.

Apr 2016 | New Tax Appeals process - issuing of Revenue 'settlement' letters: Revenue have issued an eBrief No. 37/16 detailing transitional procedures for dealing with appeals which have been lodged with Revenue under the “old” regime but had not been transmitted to the Appeal Commissioners/TAC by 21 March which is the date the new Tax Appeals regime came fully into operation.

Apr 2016 | Tax and Duty Appeals Manual : Revenue has published a new Tax and Duty Appeals Manual following the new tax and duty appeals process which came into operation on 21 March 2016.

Mar 2016 | New Tax Appeals regime and website launched : The new tax appeals regime and Tax Appeals Commission (TAC) came into operation last Monday, 21 March. A new tax appeals websitewww.taxappeals.ie also went live. On the website you can access:

  • A Notice of Appeal form and Guidance Notes on its completion.

  • Information on TAC and its rules and procedures for processing appeals.

  • FAQs on the new tax appeals regime.

 

Trusts

Trusts - Opportunities for Planning

 

Wills

Making Your Will

May 2012 | Mediation and trusts - Law Society FAQs

Apr 2015 | Online Digital assets post death

 

Vulnerable Groups

HSE Guidelines on Will Making by Elderly in Care

Incapacitated Child Tax Credit