Irish Tax Review 2014 Issue 4

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