Disclosure Opportunity to Regularise Misclassification of Self-Employment (Issue 4 2025)

Irish Property Investment A Review of Ownership Structures and Tax Incentives (Issue 1 2026)

Aaron Mullan, John Walsh and Caitriona Gough consider the structures for property ownership in Ireland and the tax incentives available, including those introduced or amended by Finance Act 2025

Disclosure Opportunity to Regularise Misclassification of Self-Employment (Issue 4 2025)

Mark Barrett gives an overview of the opportunity for businesses to regularise misclassification of self-employment, without imposition of interest or penalties, by engaging with Revenue before Friday, 30 January 2026.

Navigating Transfer Pricing in an AI-Driven Tech Landscape (Issue 3 2025)

Rustom Dalal and Kevin Norton outline how businesses should understand their AI value-chain to assess the impact on cost allocation and profit attribution.

Hanrahan v Revenue: Tax Avoidance and the GAAR (Issue 2 2025)

Lee Squires considers the Court of Appeal decision in Hanrahan v Revenue Commissioners on the general anti-avoidance rule (GAAR) in s811 TCA 1997 and its potential implications for Revenue’s future application of the GAAR.

Pillar Two: Updates and Points to Consider for 2025 (Issue 1 2025)

Harry Harrison, Paul McKenna and Sarah Bradley outline recent developments relating to Pillar Two, covering Finance Act 2024, Tax and Duty Manual updates and future OECD guidance, as well as Pillar Two points to consider for 2025.