Irish Tax Review 2013 Issue 1

Legislation & Policy Monitor

Tax Cases

International Update

VAT News

Finance (Local Property Tax) Act 2012 and Finance (Local Property Tax) (Amendment) Act 2013: Guidance from Revenue and Key Actions for Advisers from ITI

Finance (Local Property Tax) (Amendment) Act 2013: Taxation of Estates and Trusts

Finance Act 2013: Land Losses

Finance Act 2013: Stamp Duty Changes

Finance Act 2013: Film Relief Tax Changes

Finance Act 2013: An Overview of the Taxation of Pensions and Related Rules for Investments

Finance Act 2013: R&D Tax Credits, Incremental Improvements to the Incremental System

Finance Act 2013: Tax Treatment of Share Incentives and How to Make Private Company Share Schemes Work

Finance Act 2013: REITs

Finance Act 2013: VAT and Property

The CAT Users Group: a Liaison Group for Practical Issues in ROS

Priorities of Ireland’s Presidency of the Council of the European Union 2013 in the Area of Taxation Policy

Anti-Avoidance and the EU – Changes Suggested, but We Have s811

One Step Closer to Disclosure of Offshore Banking Information: Paul Walsh v National Irish Bank

The Tax Adviser and Legal Advice Privilege: the Last Word

Taxation of Damages and Other Settlement Payments