Irish Tax Review
Episodes
Irish Property Investment A Review of Ownership Structures and Tax Incentives (Issue 1 2026)
24 Mar 2026
Contributed by Lukas
Aaron Mullan, John Walsh and Caitriona Gough consider the structures for property ownership in Ireland and the tax incentives available, including ...
Disclosure Opportunity to Regularise Misclassification of Self-Employment (Issue 4 2025)
16 Dec 2025
Contributed by Lukas
Mark Barrett gives an overview of the opportunity for businesses to regularise misclassification of self-employment, without imposition of interest or...
Navigating Transfer Pricing in an AI-Driven Tech Landscape (Issue 3 2025)
05 Sep 2025
Contributed by Lukas
Rustom Dalal and Kevin Norton outline how businesses should understand their AI value-chain to assess the impact on cost allocation and profit attri...
Hanrahan v Revenue: Tax Avoidance and the GAAR (Issue 2 2025)
17 Jun 2025
Contributed by Lukas
Lee Squires considers the Court of Appeal decision in Hanrahan v Revenue Commissioners on the general anti-avoidance rule (GAAR) in s811 TCA 1997 an...
Pillar Two: Updates and Points to Consider for 2025 (Issue 1 2025)
13 Jun 2025
Contributed by Lukas
Harry Harrison, Paul McKenna and Sarah Bradley outline recent developments relating to Pillar Two, covering Finance Act 2024, Tax and Duty Manual ...
The Legal and Taxation Aspects of Earn-Outs: Part 1 (Issue 4 2024)
12 Jun 2025
Contributed by Lukas
Robert Dever, Gerry Beausang and BrĂdĂn Redmond explain what an earn-out is, the structuring issues to be considered, and sellers’ rights and ...