AEOI - Automatic Exchange of Information

eBrief 014/21: EU Mandatory Disclosure of Reportable Cross-Border Arrangements (DAC 6) updated Revenue guidelines

Aug 2019 | EU Member States rush to implement DAC6 disclosure rules

Jun 2018 | eBrief No.111/2019: Exchange of Information EU and OECD Revenue arrangements

May 2018 | AEOI Automatic Exchange of Information - Revenue manuals

Jun 2018 | EU Mandatory Disclosure Rules – Entry into force from 25 June 2018

May 2018 | Revenue Arrangements for Implementing EU and OECD Exchange of Information Requirements In Respect of Tax Rulings

Jan 2017 | Revenue Arrangements for Implementing EU and OECD Exchange of Information Requirements In Respect of Tax Rulings

May 2017 | Revenue deadline for full-disclosure of foreign income and assets

Oct 2017 | Exchange of Information Between Tax Administrations - Update

Mar 2016 | Supplementary FATCA FAQs published

Jan 2015 | Mandatory Disclosure

Dec 2014 | Finance Act 2014 Mandatory Disclosure

Oct 2014 | CRS standard - OECD automatic exchange of tax information

Jun 2014 | FATCA and Ireland - final regulations published

Jul 2014 | OECD and automatic exchange of tax information

 

AML - Anti-Money Laundering

Reminder STEP.org online AML resource portal

Jan 2020 | Beneficial ownership register now open to all in Malta, regardless of 'legitimate interest'

Nov 2019 | FATF Ireland makes progress towards full compliance

Nov 2019 | Deadline for Irish companies to file beneficial ownership information

Mar 2019 | OECD launch a Beneficial Ownership Toolkit for Governments

Feb 2019 | Irish Statutory Instrument on Trusts Register published

Apr 2018 | EU Fifth Anti-Money Laundering Directive now set for statute books

Oct 2017 | UK Trusts Register -Update

Aug 2017 | Beneficial Ownership Register delayed by at least three months

Feb 2017 | EU: Data Protection Supervisor says 4AMLD amendments are not 'proportionate'

Apr 2016 | International AML rules for Charities to be tightened up

Mar 2016 | Fourth Anti Money Laundering Directive - Public Consultation

Mar 2014 | 4th Anti Money Laundering Directive

May 2010 | Criminal Justice (Money Laundering and Terrorist Financing) Act 2010

 

Audit and Mandatory Disclosure

Revenue Code of Practice

May 2018 | Taxpayer Confidentiality – Finance Act 2017 Amendments

Maximum Period Revenue Opinions/Confirmations can be relied on

Non-Filing of Returns - Prosecution and Penalty Programmes

Jan 2015 | Mandatory Disclosure

Jan 2011 | Mandatory Disclosure of Certain Transactions

Sep 2010 | OECD and Offshore Voluntary Disclosure

 

Capital Acquisitions Tax (CAT)

Jun 2019 | Appeal Commissioner Decision on CAT and benefits taken to discharge medical expenses

Mar 2019 | CAT included in the Revenue Code

Mar 2019 | CAT Dwellinghouse Exemption High Court decision

Jan 2019 | Ireland Fact File | IFC Review

Mar 2018 | Revenue publishes New CAT Strategy 2018 -2020

Feb 2018 | Revenue update CAT Manuals

Dec 2018 | Revenue eBrief on CAT Dwellinghouse exemption

June 2017 | Capital Acquisitions Tax - Business Relief

Dec 2014 | Finance Act 2014 CAT and Children

Jan 2014 | Debt Release and CGT

Apr 2013 | CAT and Debt forgiveness

Dec 2010 | EU - Cross Border Tax Obstacles on Death

Apr 2010 | Revenue Guide to CAT and Probate administration post Finance Act 2010

 

Charities

Jul 2019 | Charities Governance Code

Jun 2019 | eBrief No.110/2019: Charities VAT Compensation Scheme

Charities VAT Compensation Scheme – Guidelines 

Apr 2016 | International AML rules for Charities to be tightened up

Feb 2013 | Charities Act 2009

Jun 2012 | Charites - new code of practice

July 2011 | UK Inheritance Tax and Charities

Nov 2010 | Charities Act 2009 - FAQs from Government Department and Commencement Orders

Sep 2009 | Belgian Tax Authorities defeated in cross border charitable donation case

Nov 2008 | Charities - EU concern with French treatment of donations

 

Family

May 2019| eBrief No.100/2019: Income tax treatment of married persons and civil partners

May 2019| eBrief No.92/2019: Transfer of assets by civil partners

Jun 2016 | Eighteen EU member states agree property rules for international couples

Matrimonial Property and EU cross border recognition

Dec 2014 | Finance Act 2014 CAT and Children

Jan 2015 | CGT and Disposals Spouses etc.

Nov 2010 | Pre nuptial agreements - English case of significance

Jan 2010 | Divorce in cross border cases - EU seeks to develop further cooperation

 

General

Tax Treatment of Married Couples

 

Farming

Jun 2019 | eBrief No. 140/19: Tax credit for succession farm partnerships

Jun 2019 |eBrief 128/2019 Farm Buildings Allowances

Jun 2019 |eBrief No 127/2019 Relief for certain income from leasing of farm land

Jun 2019 |eBrief No.105/2019 Registered farm partnerships

Jun 2019 | eBrief 90/19 Update on stamp duty for transfers to young farmers  

Jun 2018 | ITI submission on Agri-taxation Review 2014

May 2018 | Relief for certain income from leasing of farm land

Oct 2017 | Tax Treatment of Solar Panels on Farmland - Update

Oct 2017 | Succession Farm partnership register launched

Jan 2015 | Farm Guide Institute of Tax

Dec 2014 | Finance Act 2014 CAT and Farms

Jan 2015 | Exempt Let Farmland

Mar 2014 | Agri-Tax consultation

 

Probate and Succession (including International Succession)

Jan 2021 | Webinar on Foreign Succession and Estates

Administration of estates - FAQs

FAQs regarding Finance Act 2010 CAT and probate administration changes

EUROPE: Commission publishes guide to cross-border successions

Matrimonial Property and EU cross border recognition 

Law Reform Commission Section 117 Succession Act 1965

Jan 2019 | Ireland and International Succession Planning | IFC Review

Jun 2019 | Instagram and Domicile – social media extends to estate disputes

Forced Heirship - French ruling

Mar 2017 | International Succession Planning Legal and Taxation Considerations in the context of the Global Citizen

Dec 2014 | Finance Act 2014 CAT and Children

Aug 2015 | Succession Regulation in force

Jul 2014 | EU cross border inheritance tax

July 2014 | EU consultation on the functioning of Brussels IIa Regulation

May 2014 | Ireland highest death taxes in the world

Dec 2010 | EU - Cross Border Tax Obstacles on Death

Oct 2010 | Cross border inheritance tax - STEP's response to EU Commission's consultation

 

Tax Appeals

Jul 2019 | Tax Dispute Resolution Mechanisms Directive Regulations signed into law

Jun 2019 | Appeal Commissioner Decision on CAT and benefits taken to discharge medical expenses

Jun 2019 | Finance (Tax Appeals and Prospectus Regulation) Bill 2019 published

Aug 2018 | Tax Appeals Commission Guidelines

Oct 2017 | Irish Taxation Institute calls for urgent reform of the appeals regime and dispute resolution mechanisms

Mar 2016 | New tax appeals regime: The Finance (Tax Appeals) Act 2015 and the new Tax Appeals Commission (TAC) will come into operation on 21 March 2016. See www.taxappeals.ie

Mar 2016 | Commencement of new tax and duty appeals process: Revenue have published eBrief No. 30/16 .

Mar 2016 | Transition to the reformed Tax and Duty Appeals process: Revenue have published eBrief 21/2016 in relation to the transition to the reformed tax and duty appeals.

Apr 2016 | New Tax Appeals process - issuing of Revenue 'settlement' letters: Revenue have issued an eBrief No. 37/16 detailing transitional procedures.

Apr 2016 | Tax and Duty Appeals Manual : Revenue has published a new Tax and Duty Appeals Manual.

 

Trusts

Trusts - Opportunities for Planning

Aug 2019 | UK data protection legislation v Beneficiaries access rights to trust information case

Aug 2019 | Compensation Payments in respect of Personal Injuries

May 2019 | Letters of wishes, legal professional privilege and GDPR – disclosure of trust information to beneficiaries

Oct 2015 | Budget 2016 - trusts

Jun 2014 | UK changes to IHT for trusts

Mar 2014 | EU Savings Directive - to apply to trusts

May 2012 | Asset protection and Succession Planning Lecture

Jan 2011 | European Commission orders Ireland to stop exit tax

Apr 2010 | Asset Protection - Legal and Taxation Aspect Part II

Jan 2010 | Asset Protection - Legal and Tax Aspects Part I

Jan 2009 | Obligations of third parties to notify the Revenue Commissioners of the making of offshore settlements

Dec 2008 | Reform of trust law

Feb 2005 | Law Reform Commission Consultation Paper on Trust Law

Wills

Oct 2020 | STEP launches a Digital Assets Inventory

STEP launches a Digital Assets Inventory

A useful form has been prepared to assist clients in making a complete inventory of their digital assets and footprint to allow us as advisers understand where assets may be located and to allow successors know where to look and access these assets on your death. Digital Assets Inventory

May 2020 | Wills remain vital during the Covid 19 pandemic

Making Your Will

May 2012 | Mediation and trusts - Law Society FAQs

Apr 2015 | Online Digital assets post death

 

Vulnerable Groups

 

Jun 2020 | eBrief No. 120/20: Special trusts (section 189A) clarifications in guidelines

Jun 2020 | eBrief No. 119/20: Compensation Payments in respect of Personal Injuries

Compensation Payments in respect of Personal Injuries (Exemption of Investment Income)

Tax and Duty Manual Part 07-01-02 - Compensation Payments in respect of Personal Injuries (Exemption of Investment Income) - and Tax and Duty Manual Part 07-01-20 - Special Trusts for Permanently Incapacitated Individuals - have been amended to provide clarification on the interaction of the exemptions provided for under section 189 and section 189A TCA 1997.

This is a welcome clarification in the cases where two trusts are running together in the context of more than 50% of income coming from the qualifying trust.

Nov 2019 | Banks commit to care for Bereaved Customers

Aug 2019 | Compensation Payments in respect of Personal Injuries

Jun 2019 | Cabinet approve changes to Fair Deal

HSE Guidelines on Will Making by Elderly in Care

Incapacitated Child Tax Credit

May 2014 | Revenue guidance on LPT for disabled and incapacitated individuals

Mar 2014 | EU Website for Vulnerable Adults

Jun 2012 | Living Will /Advanced Care Directive - legislation in process in Oireachtas

Oct 2009 | Nursing Homes Support Scheme Act 2009