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Results: 1-10 of 12

Budget 2017 and Offshore Accounts
  • Matheson
  • Ireland, OECD
  • October 20 2016

In his Budget speech on 11 October 2016, the Minister for Finance announced a comprehensive programme of targeted intervention against offshore tax


Ireland as a Trust Location for International Wealth Structuring
  • Matheson
  • Ireland, OECD
  • July 12 2016

The world as we know it is changing. As wealth generation is becoming increasingly more sophisticated and globalised, there has been an increased


Private client tax update: Finance Bill 2015
  • Matheson
  • Ireland
  • November 13 2015

Ireland's Finance Bill 2015 was published recently and includes a number of proposed changes relevant to Private Clients. It is expected to pass into


The trust is dead - long live the trust
  • Matheson
  • Ireland
  • November 21 2013

As estate planning or wealth management advisors, we often encounter historic trusts in practice. However, there seems to be a popular misconception


Destination Ireland - legal and tax issues
  • Matheson
  • Ireland
  • May 15 2013

As a relatively small nation, Ireland’s migratory and economic patterns can be quite easily documented. In practice, we note a number of consistent


Implications of new anti-avoidance provisions for non-Irish domiciled individuals
  • Matheson
  • Ireland
  • May 15 2012

The Finance Act 2012 (the “Act”) became law on 2 April 2012


Passing on the family business the time is now
  • Matheson
  • Ireland
  • April 26 2012

In our March 2011 client update, we raised the issue “Passing On The Family Business Now Appears To Be The Time”


Ireland introduces new domicile levy
  • Matheson
  • Ireland
  • April 12 2010

In recent years, Irish legislation has restricted the availability of income tax reliefs, to ensure that high earners pay at least an effective 20 rate of income tax


Significant developments in Irish trust law
  • Matheson
  • Ireland
  • January 21 2010

The rule against perpetuities, which required that trusts not continue for longer than a few generations, has been abolished for present and future trusts, from 1 December 2009, by Section 16 of the Land and Conveyancing Law Reform Act 2009


Passing on the family business: is now the time to do it?
  • Matheson
  • Ireland
  • November 20 2009

Estate planning is the process where wealth is transferred from one generation to the next in a tax efficient manner