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Irish Tax Review 2014 Issue 2

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    • 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
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