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Full coverage: Tax Appeals Commission

How four Irish high rollers took on Revenue over an elaborate scheme to reduce their tax bills – and won

Four significant media and entertainment investors used a complex Berlin bond tax scheme to essentially wipe massive sums off their tax bills. Now, in a major decision, the High Court has ruled in their favour.

Ian Kehoe
4th Feb, 2022 - 5 min read

Private practice? How Revenue tackled professionals transferring their business to a company

Many medical and other professionals have transferred their trade to a company. Now a doctor has been found personally liable for tax on fees earned through the new structure.

Eoin O'Shea
1st Feb, 2022 - 7 min read

Big accountancy firms have long given money to trainees when they pass professional exams. Revenue say it is now taxable

A major accountancy firm is on the hook for a €1.4 million tax bill after the Tax Appeals Commission ruled that its exam payments to trainees are taxable. Tax expert Eoin O'Shea examines what it means for other firms.

Eoin O'Shea
5th Nov, 2021 - 8 min read

Tactics, audits, litigation: Inside Revenue’s 10-year probe into pharma and IT contractors’ tax

The Irish tax authority has forced settlements from 600 contract workers at pharma and IT giants for overstating their travel and business expenses. Drawing from documents obtained under FOI, new data and legal filings, this is the story of Revenue’s 10-year contractor probe.

Ian Kehoe
28th Sep, 2021 - 11 min read

“Victimisation, defamation and termination of employment” – The law firm, the “rainmaker” and the exit deal tax battle

A lawyer at a blue-chip firm reached a settlement after claiming he was “victimised and defamed” when he raised internal concerns. In a dispute that has implications for hundreds of other partnerships, a separate battle emerged over its tax treatment.

Ian Kehoe
23rd Sep, 2021 - 10 min read

Inside Revenue’s battle with Swiss drug giant Novartis

The Irish tax authority has initiated a legal action against Novartis, a Swiss pharmaceutical multinational with major operations in Ireland. But why is Revenue targeting the company, and how much is at stake?

Thomas Hubert
15th Sep, 2021 - 3 min read

“Incentive type agreements”: Inside the volume deals between pharma, private hospitals and health insurers

A medical supplier decided to fight Revenue over a €1m Vat relief claim. To defend its case, the company had to reveal the discounts and rebates consented to healthcare providers.

Thomas Hubert
5th Aug, 2021 - 5 min read

How four high rollers engaged in an “elaborate tax avoidance scheme” – and got away with it

A group of investors borrowed in a foreign currency at a high interest rate, generating millions in tax relief for property investments that largely failed to materialise. Now the scheme has been ruled above board.

Thomas Hubert
26th Jul, 2021 - 12 min read

Holding companies, land leases and the Single Farm Payment: How a father and son were left with a €1m tax bill

Farm incorporation theory is rock solid from a tax perspective. However, a farming father and son have been left with a huge tax bill after routing their Single Farm Payment through their personal accounts, not those of their company.

Eoin O'Shea
1st Jun, 2021 - 6 min read

What is “land”? How a Spanish infrastructure giant escaped capital gains tax on the sale of Irish motorways

When it sold down its investment in Irish toll roads, Ferrovial was hit with an unexpected CGT bill. Five years on, the company has won a tax appeal with far-reaching implications for foreign direct investment.

Thomas Hubert
21st May, 2021 - 8 min read
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