Hanrahan v Revenue: Tax Avoidance and the GAAR (Issue 2 2025)
Lee Squires considers the Court of Appeal decision in Hanrahan v Revenue Commissioners on the general anti-avoidance rule (GAAR) in s811 TCA 1997 and its potential implications for Revenue’s future application of the GAAR.
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Pillar Two: Updates and Points to Consider for 2025 (Issue 1 2025)
Harry Harrison, Paul McKenna and Sarah Bradley outline recent developments relating to Pillar Two, covering Finance Act 2024, Tax and Duty Manual updates and future OECD guidance, as well as Pillar Two points to consider for 2025.
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The Legal and Taxation Aspects of Earn-Outs: Part 1 (Issue 4 2024)
Robert Dever, Gerry Beausang and Brídín Redmond explain what an earn-out is, the structuring issues to be considered, and sellers’ rights and obligations during the earn-out period, in the first article of a two-part series. Part 2 of this article was published in the Irish Tax Review, Issue 1 2025.
The Irish Tax Review is Ireland's leading journal on taxation issues. It is published quarterly and distributed to over 7000 readers. The Irish Tax Review is managed by the Irish Tax Institute.
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