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Finance (Tax Appeals) Bill 2015
  • William Fry
  • Ireland
  • July 22 2015

The Finance (Tax Appeals Bill) 2015 has been published. This follows the commitment given by the Minister in his Budget statement 2014 to reform the


Irish budget briefing 2015 - update
  • William Fry
  • Ireland
  • October 15 2014

Budget 2015 was announced today, 14 October 2014. It is seen as the first non-austerity budget in recent years as evidenced by cuts in the higher rate


ICAV Act signed into law
  • William Fry
  • Ireland
  • March 5 2015

The Irish Collective Asset-management Vehicles Act 2015 was signed into law by the Irish President on 4 March 2015. The Act provides for a new Irish


Knowledge Development Box consultation
  • William Fry
  • Ireland
  • February 11 2015

In a move that is likely to enhance Ireland’s tax competitiveness, the Department of Finance has launched a public consultation on the introduction


In short: maintenance for children
  • William Fry
  • Ireland
  • January 14 2015

Finance Act 2014 has curtailed the provision in legislation which allowed parents to make payments for the support, maintenance or education of


Changes to Ireland’s general anti-avoidance regime
  • William Fry
  • Ireland
  • January 14 2015

Substantial changes have been made to Ireland’s general anti-avoidance regime (GAAR) in an effort to simplify the procedures Revenue must follow to


New law proposed on Ireland’s corporate tax regime
  • William Fry
  • Ireland
  • October 24 2014

The Finance Bill 2014 (the “Bill”), which was published yesterday, 23 October 2014, proposes a package of measures which focuses on Ireland’s tax


New Government legislation programme: industry & sector specific breakdown- SpringSummer 2015
  • William Fry
  • Ireland
  • January 16 2015

The Irish Government has published its legislation programme for the SpringSummer 2015 parliamentary session. There are 32 Bills which are currently


ICAV key considerations
  • William Fry
  • Ireland
  • May 8 2015

On 4th March 2015, the Irish President enacted the Irish Collective Asset-management Vehicles (ICAV) Act 2015 (the “Act”), providing for a structure


Revenue guidance for Irish investors in exchange traded funds
  • William Fry
  • Ireland
  • May 7 2015

Exchange Traded Funds (ETFs) have gained huge popularity in recent times with Irish investors; however, there has been much complexity and