Irish Tax Review 2014 Issue 2

Legislation & Policy Monitor

Direct Tax Cases: Decisions from the UK and the ECJ

International Update

VAT Cases & VAT News

Update on Charity Law and Taxation

Directors: VAT Issues Where There is Restructuring of Property Let to Companies

Tax Accounting: Current and Deferred Tax

FATCA and the CRS: the Global Development of Financial Information Reporting

Pension Matters: Post Finance (No. 2) Act 2013

EII Scheme: How it is Working in Practice

UK Budget 2014 and Non-UK Residents

Forestry Taxation

Section 811: a Revolutionary Provision Waiting for Evolution?

The Winds of Change: Recent UK Private-Client Developments

O’Flynn Construction: the Need for Tax Certainty

Two Recent Pension Cases: “Element Six” and O’Sullivan v Canada Life