Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission Determinations

RDJ Senior Associate Mark Ludlow is a regular contributor to the Irish Tax Review, writing the feature Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission Determinations. The latest issue features, amongst others:

(1) The High Court's judgement in the Siobhan Fahy case which considered the limited jurisdiction of the Tax Appeals Commission to consider the validity of assessments;

(2) the High Court's judgement in the Mullglen Limited & Olgary Fishing Company Limited case which examined the scope of assets to which section 291A (specified intangible asset allowances) can apply;

(3) the Court of Appeal's judgement in the Brendan Thornton / Paul McDermot case which concerned the interaction between 812 and a tax scheme, and whether an expression of doubt was genuine.

Read the full article here.

The article first appeared in Irish Tax Review Issue 1 (2024) © Irish Tax Institute.