AEOI - Automatic Exchange of Information

Jun 2018 | eBrief No.111/2019:       Exchange of Information EU and OECD Revenue arrangements

May 2018 | AEOI Automatic Exchange of Information - Revenue manuals

Jun 2018 | 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

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

Oct 2017 | Exchange of Information Between Tax Administrations - Update

Mar 2016 | Supplementary FATCA FAQs published

Jan 2015 | Mandatory Disclosure

Dec 2014 | Finance Act 2014 Mandatory Disclosure

Oct 2014 | CRS standard - OECD automatic exchange of tax information

Jun 2014 | FATCA and Ireland - final regulations published

Jul 2014 | OECD and automatic exchange of tax information

 

AML - Anti-Money Laundering

Mar 2019 | OECD launch a Beneficial Ownership Toolkit for Governments

Feb 2019 | Irish Statutory Instrument on Trusts Register published

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

Mar 2014 | 4th Anti Money Laundering Directive

May 2010 | Criminal Justice (Money Laundering and Terrorist Financing) Act 2010

 

Audit and Mandatory Disclosure

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

Jan 2015 | Mandatory Disclosure

Jan 2011 | Mandatory Disclosure of Certain Transactions

Sep 2010 | OECD and Offshore Voluntary Disclosure

 

Capital Acquisitions Tax (CAT)

Mar 2019 | CAT included in the Revenue Code

Mar 2019 | CAT Dwellinghouse Exemption High Court decision

Jan 2019 | Ireland Fact File | IFC Review

Mar 2018 | Revenue publishes New CAT Strategy 2018 -2020

Feb 2018 | Revenue update CAT Manuals

Dec 2018 | Revenue eBrief on CAT Dwellinghouse exemption

June 2017 | Capital Acquisitions Tax - Business Relief

Dec 2014 | Finance Act 2014 CAT and Children

Jan 2014 | Debt Release and CGT

Apr 2013 | CAT and Debt forgiveness

Dec 2010 | EU - Cross Border Tax Obstacles on Death

Apr 2010 | Revenue Guide to CAT and Probate administration post Finance Act 2010

 

Charities

Jun 2019 | eBrief No.110/2019:       Charities VAT Compensation Scheme

Charities VAT Compensation Scheme – Guidelines 

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

Feb 2013 | Charities Act 2009

Jun 2012 | Charites - new code of practice

July 2011 | UK Inheritance Tax and Charities

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

Sep 2009 | Belgian Tax Authorities defeated in cross border charitable donation case

Nov 2008 | Charities - EU concern with French treatment of donations

 

Family

May 2019| eBrief No.100/2019: Income tax treatment of married persons and civil partners

May 2019| eBrief No.92/2019: Transfer of assets by civil partners

Jun 2016 | Eighteen EU member states agree property rules for international couples

Matrimonial Property and EU cross border recognition

Dec 2014 | Finance Act 2014 CAT and Children

Jan 2015 | CGT and Disposals Spouses etc.

Nov 2010 | Pre nuptial agreements - English case of significance

Jan 2010 | Divorce in cross border cases - EU seeks to develop further cooperation

 

General

Tax Treatment of Married Couples

 

Farming

Jun 2019 | eBrief No. 140/19: Tax credit for succession farm partnerships

Jun 2019 |eBrief 128/2019 Farm Buildings Allowances

Jun 2019 |eBrief No 127/2019 Relief for certain income from leasing of farm land

Jun 2019 |eBrief No.105/2019 Registered farm partnerships

Jun 2019 | eBrief 90/19 Update on stamp duty for transfers to young farmers  

Jun 2018 | ITI submission on Agri-taxation Review 2014

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

Jan 2015 | Farm Guide Institute of Tax

Dec 2014 | Finance Act 2014 CAT and Farms

Jan 2015 | Exempt Let Farmland

Mar 2014 | Agri-Tax consultation

 

Probate and Succession (including International 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

Jan 2019 | Ireland and International Succession Planning | IFC Review

Jun 2019 | Instagram and Domicile – social media extends to estate disputes

Forced Heirship - French ruling

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

Dec 2014 | Finance Act 2014 CAT and Children

Aug 2015 | Succession Regulation in force

Jul 2014 | EU cross border inheritance tax

July 2014 | EU consultation on the functioning of Brussels IIa Regulation

May 2014 | Ireland highest death taxes in the world

Dec 2010 | EU - Cross Border Tax Obstacles on Death

Oct 2010 | Cross border inheritance tax - STEP's response to EU Commission's consultation

 

Tax Appeals

Jun 2019 | Finance (Tax Appeals and Prospectus Regulation) Bill 2019 published

Aug 2018 | Tax Appeals Commission Guidelines

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 21 March 2016. See www.taxappeals.ie

Mar 2016 | Commencement of new tax and duty appeals process: Revenue have published eBrief No. 30/16 .

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.

Apr 2016 | Tax and Duty Appeals Manual : Revenue has published a new Tax and Duty Appeals Manual.

Trusts

Trusts - Opportunities for Planning

May 2019 | Letters of wishes, legal professional privilege and GDPR – disclosure of trust information to beneficiaries

Oct 2015 | Budget 2016 - trusts

Jun 2014 | UK changes to IHT for trusts

Mar 2014 | EU Savings Directive - to apply to trusts

May 2012 | Asset protection and Succession Planning Lecture

Jan 2011 | European Commission orders Ireland to stop exit tax

Apr 2010 | Asset Protection - Legal and Taxation Aspect Part II

Jan 2010 | Asset Protection - Legal and Tax Aspects Part I

Jan 2009 | Obligations of third parties to notify the Revenue Commissioners of the making of offshore settlements

Dec 2008 | Reform of trust law

Feb 2005 | Law Reform Commission Consultation Paper on Trust Law

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

May 2014 | Revenue guidance on LPT for disabled and incapacitated individuals

Mar 2014 | EU Website for Vulnerable Adults

Jun 2012 | Living Will /Advanced Care Directive - legislation in process in Oireachtas

Oct 2009 | Nursing Homes Support Scheme Act 2009