Taxation of Estates Sensible tax planning will optimise the tax position of beneficiaries. Intricate tax issues arise across a variety of tax heads in the course of the administration of […]

A significant number of individuals relocate from the UK to the Republic of Ireland (‘Ireland’ hereafter), a trend likely to be emphasised as a result of the recent dramatic overhaul […]

TCA 1997 Section 643 charges certain gains which would not otherwise be liable to income tax and which have been obtained from either the disposal of land (including buildings) or […]

Where shares are acquired by an employee, then he will be potentially liable to income tax on general principles under Schedule E by virtue of TCA 1997 s112 if such […]