Full coverage: Tax

If Tony Spollen, who died last week, had kept his head down, he would have risen higher and higher within AIB. Instead in 1991, Spollen wrote a memo to his boss warning the bank of a potential Deposit Interest Retention Tax liability of £100m triggering a massive banking scandal.

PwC boss Feargal O’Rourke has strong views on everything from the Apple tax case to work-life balance. And unlike many accountants, he is not afraid to share them.

By launching High Court proceedings, the businessman Gary McGann has upped the ante in his battle with the Revenue Commissioners over a €2.3m “generous gift” from Smurfit shareholders.

A new OECD proposal on digital taxation illustrates how Pascal Saint-Amans, a soft-spoken French official, is attempting to radically restructure how, and where, multinationals are taxed. Ian Kehoe asks him how Ireland will fare in the new global carve-up.

For businesses, Tuesday’s budget means higher energy taxes, tightening criteria to access green incentives and a slow roll-out of support schemes for renewables.

It was designed as a tax incentive to support young businesses. But the companies that need EIIS funding the most are effectively being locked out by the rules of the scheme.

EXCLUSIVE INTERVIEW: As he prepares his third Budget as finance minister, Paschal Donohoe talks about his political philosophy, international tax reform, Brexit and his predecessors