Full coverage: Tax Appeals Commission

Royalties are one of the channels multinationals use to funnel billions of euro in profits to Ireland every year. In the fight with market countries for this slice of the cake, Revenue has just lost a battle before the Tax Appeals Commission.

Two new tax appeal decisions give an insight into post-pandemic complications for businesses ordered to pay back Covid-19 subsidy supports. Do they have a right to feel aggrieved?

The Court of Appeal has weighed up the evidence in one of the State's largest offshore tax schemes in a generation. The tax authority has emerged on top.

A property company believed it had secured its survival after negotiating a multi-million euro write-off from its bank. The tax authority sought to levy a tax burden on the gain.

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.