Full coverage: Tax

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.

Central Bank economists are the latest to add their voice to the clamour alerting over the concentration of the tax take among a small number of multinational corporate taxpayers. What is the real danger?

A six-year battle between Kerry Co-op milk suppliers and Revenue has come to an end in the High Court. The right to subscribe to “patronage shares”, although a receipt of regular trade, will not inflate the farmers’ income tax bills.

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.

The Keep scheme is currently under review again. This time, however, the changes need to be wide-ranging and designed to ensure the scheme is simple and effective. And, unlike with the last review, the changes need to be implemented.

Despite persistent calks from the Irish business community for a reduction in CGT, successive governments have failed to act. The Tánaiste has pointed towards reform of the system, but he must now convince the Green Party to get on board.

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.

Irish companies spend less than other OECD countries on research and development. And worryingly for the indigenous economy, the data shows that that the vast majority of R&D expenditure is from foreign-owned multinationals.