All Topics

The Irish Tax Appeal Commission (the "TAC") recently rejected a taxpayer's (the "Appellant") claim for capital gains tax ("CGT") deferral under section 586 TCA. This decision offers an insight into the approach of the TAC in considering targeted anti-avoidance provisions under Irish tax legislation.

The recent determination of the Tax Appeals Commission ("TAC") in case 165TACD2025 (the "Determination") provides an up-to-date insight into the application of some of the legislative requirements...

The Data Act (Act) is a new European Union (EU) regulation that centres on "data", which comes into effect on 12 September 2025.