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VAT on Payments for Management Services Provided to Pension Funds

European Union, United Kingdom - November 16 2020 On 8 October 2020, the European Court of Justice (“ECJ”) delivered its judgment in United Biscuits (Pension Trustees) Limited v HMRC1, in which it…

Alan Heuston, Eleanor Cunningham, India McGirr.

Budget 2021: Summary of Key Taxation Measures

Ireland - October 14 2020 Budget 2021 was announced by Minister for Finance Paschal Donohoe TD on 13 October 2020. The announcement comes at a time of significant economic…

Alan Heuston, Caitríona Callanan, Deirdre Barnicle, James Quirke.

COVID-19: Employment Wage Subsidy Scheme

Ireland - August 28 2020 As part of the July Jobs Stimulus measures announced by Government on 23 July 2020 to provide financial support to employers affected by the COVID-19…

Alan Heuston, Deirdre Barnicle, James Quirke, Mary Brassil, Stephen Holst.

COVID-19: Revenue Commissioners of Ireland lead with pragmatic position in relation to corporate residence and permanent establishment issues

Ireland - April 24 2020 On 23 March last the Revenue Commissioners of Ireland led the way among tax authorities and took the pragmatic step to publish practical and helpful…

Alan Heuston, Deirdre Barnicle, James Quirke.

COVID-19: Revenue Response

Ireland - March 25 2020 In response to the actions taken by the Irish Government as a result of the global COVID-19 crisis, Revenue have adopted new measures to assist…

Alan Heuston, James Quirke, Michael Ryan.