Ireland on Corporate Tax

In this Tax Controversy and Dispute Resolution Report, we look back on the recent trends and developments in domestic and international tax controversy matters and provide insights on the key developments during recent periods.

The High Court in Farrell & Sons (Garages) Limited v Revenue Commissioners [2024] IEHC 553 considered whether a taxpayer could overturn two tax settlements that it had entered into with Revenue in 1995.

The time-limit provisions contained in the Taxes Consolidation Act 1997 (TCA 1997) serve an important role in providing certainty and safeguarding taxpayers against the reopening of their tax aairs outside a four-year period.