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

Expert Evidence Before the Tax Appeals Commission: Duties, Pitfalls and Developments

Mark O’Sullivan and Annie Keane outline the role and duties of an expert witness in a tax appeal and summarise certain pitfalls that advisers have experienced (based on decided case law) when engaging experts.

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.