Full coverage: Tax Appeals Commission

When a Spanish multinational sold its stake in the company that built the M4 toll road, Revenue issued a contested CGT bill. Following a tax appeal in 2021, the High Court has now ruled on the case.

A new determination from the Tax Appeals Commission has given fresh clarity to members only gambling clubs over their tax liabilities on poker, blackjack, and other games of chance.

In one of its first determinations published this year, the Tax Appeals Commission decided on whether a fisherman was entitled to reclaim VAT paid out during the course of his assets being sold through a receiver.

When the Swiss food multinational acquired Pfizer’s infant formula business in 2012, it claimed the cost of unwinding intercompany debt as a tax-deductible expense. The Tax Appeals Commission has now decided the case.

A property developer borrowed millions from his company and never paid any tax. When challenged, the company said its owner was acting illegally. The resulting case has shone a light on the tax implications of so-called “soft company loans”.

The uber-wealthy don’t need to use convoluted tax schemes to reduce their tax liabilities – many simply move abroad. Instead, it is the layer just below them that use a range of schemes to wipe massive sums off their tax bills.

Yesterday, we revealed how the High Court had ruled against a major offshore tax scheme. Today, tax barrister and chartered accountant Eoin O’Shea picks through the detail of the judgement and analyses each of the questions that the court sought to answer.

For more than a decade, the Irish tax authority has sought to curb a complex tax scheme used by 231 high earners. The High Court has now ruled in Revenue's favour, and the judgement sheds new light on how the scheme operated.

Through a series of mergers and demergers in the last decade, a global pharmaceutical manufacturer became Irish. To defend itself against a Vat claim, it had to reveal the details of the scheme.

Are final payments described as “success fees” and “bonuses” taxable as annual income or eligible to lump sum relief? A four-year battle has just come to an end.