Irish Tax Review 2012 Issue 2

Legislation & Policy Monitor

Tax Cases

International Update

VAT News

Finance Act 2012: Stamp Duty Changes

Finance Act 2012: Special Assignee Relief Programme

Finance Act 2012: Corporation Tax Changes

Post-Finance Act 2012: Specified Reliefs – Observations on the Development of the Legislation

Finance Act 2012: R&D Tax Credits for SMEs – Good News but Could Have Been Better

Exit Taxes: Where to Now? After ECJ Decision in National Grid Indus BV

Ireland’s Financial Services Tax and Regulatory Regime – Attractive Options for Non- Financial Services Groups

Finance Act 2012: Carbon Emissions Allowances

Post-Finance Act 2012: Succession Planning for Farmers

Finance Act 2012: Discretionary Trust Tax

The Prosecution of Tax Offences and the Imposition of Penalties by the Courts – Part 2

Employed or Self-Employed? The Implications of the Brightwater Case

Tax and Regulation of Charities, and Government Support for Philanthropy: a UK and Ireland Comparison

VAT and the European Court of Justice: a Synopsis of a Recent Seminar