Tonnage and kilowatts: the finicky and lengthy dispute between a fisherman and Revenue
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.
“Rooted in illegality” or a clever tax swerve? What a new case reveals about “soft” company loans
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”.
Turkish lira, Berlin bonds, BVI syndicates: Welcome to the wonderful world of tax schemes
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.
The offshore tax syndicate: Legal and tax analysis of what the High Court ruled – and why it matters
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.
The offshore tax syndicate: How a €60m tax scheme in the British Virgin Islands unravelled
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.
Project X and Company Y: How a major Irish tax row unveiled the rent-a-CEO structure at the core of multinational inversions
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.