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Full coverage: Tax Appeals Commission

Political pursuit: how a former minister fought for double tax relief after gifting pension to the state

When a politician gifted his ministerial pension to the state in the aftermath of the crisis, he claimed two corresponding tax benefits in a series of exchanges involving the finance minister, his department and Revenue. They were all wrong.

Thomas Hubert
18th Jan, 2021 - 4 min read

Stamp duty battle: how AbbVie’s €580m tax war with Revenue was won – so far

A new ruling details how the Tax Appeals Commission shot down emergency provisions introduced in Budget 2020 to tax share cancellations schemes. The appeals body is asserting far-reaching new powers, but Revenue is preparing its revenge in court.

Thomas Hubert
15th Jan, 2021 - 10 min read

Tax me if you can: The curious case of the Criminal Assets Bureau and the Irish coin collector of no fixed abode

Following an appeal against the Criminal Assets Bureau, an Irish national who makes a living travelling the world to buy and sell collectable coins has now challenged tax residency claims made by two successive countries.

Thomas Hubert
12th Nov, 2020 - 8 min read

The Kerry Co-op project: How Civil War looting and curling at an ice-rink saved Kerry farmers from multi-million tax bills

Thousands of farmers in the co-op at the origin of Kerry Group were targeted by the tax authority over the status of so-called patronage shares. A new landmark case has revealed how the probe came unstuck.

Thomas Hubert
19th Oct, 2020 - 8 min read

No country for old accountants: The tax implications of partners who “have grown old early”

The principle established in this pathfinder case – that a retiring partner can make tax-efficient arrangements to exit the firm – will have implications for hundreds of partnerships around the country.

Eoin O'Shea
25th Jun, 2020 - 5 min read

“Choke us like a viper”: Inside Revenue’s battle with one of Ireland’s top accountancy firms over retired partners’ payments

A major accountancy firm paid older partners to leave and clear the way for new talent. However, in a dispute that has implications for hundreds of other partnerships, Revenue is challenging the tax status of the payments. A High Court case looms.

Ian Kehoe
25th Jun, 2020 - 13 min read

The Laundromat: The fake customers and financial strategies behind Ireland’s diesel laundering industry

What are the corporate cut-outs used by rogue businesses to launder green diesel? Drawing from official documents and real-life cases, we describe the operation and the finances of the diesel laundering industry.

Ian Kehoe
10th Mar, 2020 - 15 min read

The collective: How 32 high rollers planned to make millions from contrived tax losses in the British Virgin Islands

The paperwork said you were not entitled to get your money back. But it did not matter as investors were poised to benefit from huge tax losses. Today, we reveal how one of the most audacious Irish tax schemes worked – and how it came unstuck.

Ian Kehoe
3rd Mar, 2020 - 18 min read

Property trusts and boarding passes: Maltese-based Irish millionaire’s battle with taxman over €10.6m pension pot

An Irish businessman challenged an assessment by the Revenue Commissioners on a hefty pension distribution, claiming that he was living in Malta and had no home available to him in Ireland.

Ian Kehoe
14th Jan, 2020 - 11 min read

Scams, schemes and strategies: Inside the Tax Appeals Commission

The Currency’s new tax columnist Eoin O’Shea went through cases decided by the body dealing with taxpayer appeals against Revenue decisions, and was reminded of this verse by Robert Burns: “The best-laid schemes o’ mice an’ men, gang aft agley.”

Eoin O'Shea
9th Dec, 2019 - 4 min read
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