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Irish Tax Review 2014 Issue 4

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    • Legislation & Policy Monitor
    • Direct Tax Cases: Decisions from the UK and the ECJ
    • International Update
    • VAT Cases & VAT News
    • Finance Act 2014: Capital Taxes and Stamp Duty on Agricultural Property Transfers
    • Ireland’s First Agri-Tax Review
    • Finance Act 2014: CAT Update
    • Section 73 CATCA 2003: Gift Tax Relief
    • Trusts and FATCA: A New Reporting Regime
    • Finance Act 2014: Key Corporate Tax Measures
    • Companies Act 2014: Dawn of a Simpler Era – Part 1
    • VAT Fraud and Why Finance Act 2014 Has Reduced Revenue’s Powers
    • Investment Companies: “Expenses of Management” Revisited
    • Finance Act 2014 – New General Anti-Avoidance and Mandatory Reporting Rules: Part 1
    • Ireland’s Place in a Changing International Tax Landscape
    • Employee Share Incentive Plans
    • Whistleblowers and Employment Status
    • VAT on Service Charges for Commercial Property Management Companies
    • Income Tax on Gambling: Recent Developments
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