AEOI - Automatic Exchange of Information
eBrief 014/21: EU Mandatory Disclosure of Reportable Cross-Border Arrangements (DAC 6) updated Revenue guidelines
Aug 2019 | EU Member States rush to implement DAC6 disclosure rules
Jun 2018 | eBrief No.111/2019: Exchange of Information EU and OECD Revenue arrangements
May 2018 | AEOI Automatic Exchange of Information - Revenue manuals
Jun 2018 | EU Mandatory Disclosure Rules – Entry into force from 25 June 2018
May 2017 | Revenue deadline for full-disclosure of foreign income and assets
Oct 2017 | Exchange of Information Between Tax Administrations - Update
Mar 2016 | Supplementary FATCA FAQs published
Jan 2015 | Mandatory Disclosure
Dec 2014 | Finance Act 2014 Mandatory Disclosure
Oct 2014 | CRS standard - OECD automatic exchange of tax information
Jun 2014 | FATCA and Ireland - final regulations published
Jul 2014 | OECD and automatic exchange of tax information
AML - Anti-Money Laundering
Reminder STEP.org online AML resource portal
Jan 2020 | Beneficial ownership register now open to all in Malta, regardless of 'legitimate interest'
Nov 2019 | FATF Ireland makes progress towards full compliance
Nov 2019 | Deadline for Irish companies to file beneficial ownership information
Mar 2019 | OECD launch a Beneficial Ownership Toolkit for Governments
Feb 2019 | Irish Statutory Instrument on Trusts Register published
Apr 2018 | EU Fifth Anti-Money Laundering Directive now set for statute books
Oct 2017 | UK Trusts Register -Update
Aug 2017 | Beneficial Ownership Register delayed by at least three months
Feb 2017 | EU: Data Protection Supervisor says 4AMLD amendments are not 'proportionate'
Apr 2016 | International AML rules for Charities to be tightened up
Mar 2016 | Fourth Anti Money Laundering Directive - Public Consultation
Mar 2014 | 4th Anti Money Laundering Directive
May 2010 | Criminal Justice (Money Laundering and Terrorist Financing) Act 2010
Audit and Mandatory Disclosure
May 2018 | Taxpayer Confidentiality – Finance Act 2017 Amendments
Maximum Period Revenue Opinions/Confirmations can be relied on
Non-Filing of Returns - Prosecution and Penalty Programmes
Jan 2015 | Mandatory Disclosure
Jan 2011 | Mandatory Disclosure of Certain Transactions
Sep 2010 | OECD and Offshore Voluntary Disclosure
Capital Acquisitions Tax (CAT)
Jun 2019 | Appeal Commissioner Decision on CAT and benefits taken to discharge medical expenses
Mar 2019 | CAT included in the Revenue Code
Mar 2019 | CAT Dwellinghouse Exemption High Court decision
Jan 2019 | Ireland Fact File | IFC Review
Mar 2018 | Revenue publishes New CAT Strategy 2018 -2020
Feb 2018 | Revenue update CAT Manuals
Dec 2018 | Revenue eBrief on CAT Dwellinghouse exemption
June 2017 | Capital Acquisitions Tax - Business Relief
Dec 2014 | Finance Act 2014 CAT and Children
Jan 2014 | Debt Release and CGT
Apr 2013 | CAT and Debt forgiveness
Dec 2010 | EU - Cross Border Tax Obstacles on Death
Apr 2010 | Revenue Guide to CAT and Probate administration post Finance Act 2010
Charities
Jul 2019 | Charities Governance Code
Jun 2019 | eBrief No.110/2019: Charities VAT Compensation Scheme
Charities VAT Compensation Scheme – Guidelines
Apr 2016 | International AML rules for Charities to be tightened up
Jun 2012 | Charites - new code of practice
July 2011 | UK Inheritance Tax and Charities
Nov 2010 | Charities Act 2009 - FAQs from Government Department and Commencement Orders
Sep 2009 | Belgian Tax Authorities defeated in cross border charitable donation case
Nov 2008 | Charities - EU concern with French treatment of donations
Family
May 2019| eBrief No.100/2019: Income tax treatment of married persons and civil partners
May 2019| eBrief No.92/2019: Transfer of assets by civil partners
Jun 2016 | Eighteen EU member states agree property rules for international couples
Matrimonial Property and EU cross border recognition
Dec 2014 | Finance Act 2014 CAT and Children
Jan 2015 | CGT and Disposals Spouses etc.
Nov 2010 | Pre nuptial agreements - English case of significance
Jan 2010 | Divorce in cross border cases - EU seeks to develop further cooperation
General
Tax Treatment of Married Couples
Farming
Jun 2019 | eBrief No. 140/19: Tax credit for succession farm partnerships
Jun 2019 |eBrief 128/2019 Farm Buildings Allowances
Jun 2019 |eBrief No 127/2019 Relief for certain income from leasing of farm land
Jun 2019 |eBrief No.105/2019 Registered farm partnerships
Jun 2019 | eBrief 90/19 Update on stamp duty for transfers to young farmers
Jun 2018 | ITI submission on Agri-taxation Review 2014
May 2018 | Relief for certain income from leasing of farm land
Oct 2017 | Tax Treatment of Solar Panels on Farmland - Update
Oct 2017 | Succession Farm partnership register launched
Jan 2015 | Farm Guide Institute of Tax
Dec 2014 | Finance Act 2014 CAT and Farms
Jan 2015 | Exempt Let Farmland
Mar 2014 | Agri-Tax consultation
Probate and Succession (including International Succession)
Jan 2021 | Webinar on Foreign Succession and Estates
Administration of estates - FAQs
FAQs regarding Finance Act 2010 CAT and probate administration changes
EUROPE: Commission publishes guide to cross-border successions
Matrimonial Property and EU cross border recognition
Law Reform Commission Section 117 Succession Act 1965
Jan 2019 | Ireland and International Succession Planning | IFC Review
Jun 2019 | Instagram and Domicile – social media extends to estate disputes
Forced Heirship - French ruling
Dec 2014 | Finance Act 2014 CAT and Children
Aug 2015 | Succession Regulation in force
Jul 2014 | EU cross border inheritance tax
July 2014 | EU consultation on the functioning of Brussels IIa Regulation
May 2014 | Ireland highest death taxes in the world
Dec 2010 | EU - Cross Border Tax Obstacles on Death
Oct 2010 | Cross border inheritance tax - STEP's response to EU Commission's consultation
Tax Appeals
Jul 2019 | Tax Dispute Resolution Mechanisms Directive Regulations signed into law
Jun 2019 | Appeal Commissioner Decision on CAT and benefits taken to discharge medical expenses
Jun 2019 | Finance (Tax Appeals and Prospectus Regulation) Bill 2019 published
Aug 2018 | Tax Appeals Commission Guidelines
Mar 2016 | New tax appeals regime: The Finance (Tax Appeals) Act 2015 and the new Tax Appeals Commission (TAC) will come into operation on 21 March 2016. See www.taxappeals.ie
Mar 2016 | Commencement of new tax and duty appeals process: Revenue have published eBrief No. 30/16 .
Mar 2016 | Transition to the reformed Tax and Duty Appeals process: Revenue have published eBrief 21/2016 in relation to the transition to the reformed tax and duty appeals.
Apr 2016 | New Tax Appeals process - issuing of Revenue 'settlement' letters: Revenue have issued an eBrief No. 37/16 detailing transitional procedures.
Apr 2016 | Tax and Duty Appeals Manual : Revenue has published a new Tax and Duty Appeals Manual.
Trusts
Trusts - Opportunities for Planning
Aug 2019 | UK data protection legislation v Beneficiaries access rights to trust information case
Aug 2019 | Compensation Payments in respect of Personal Injuries
Oct 2015 | Budget 2016 - trusts
Jun 2014 | UK changes to IHT for trusts
Mar 2014 | EU Savings Directive - to apply to trusts
May 2012 | Asset protection and Succession Planning Lecture
Jan 2011 | European Commission orders Ireland to stop exit tax
Apr 2010 | Asset Protection - Legal and Taxation Aspect Part II
Jan 2010 | Asset Protection - Legal and Tax Aspects Part I
Dec 2008 | Reform of trust law
Feb 2005 | Law Reform Commission Consultation Paper on Trust Law
Wills
Oct 2020 | STEP launches a Digital Assets Inventory
STEP launches a Digital Assets Inventory
A useful form has been prepared to assist clients in making a complete inventory of their digital assets and footprint to allow us as advisers understand where assets may be located and to allow successors know where to look and access these assets on your death. Digital Assets Inventory
May 2020 | Wills remain vital during the Covid 19 pandemic
May 2012 | Mediation and trusts - Law Society FAQs
Apr 2015 | Online Digital assets post death
Vulnerable Groups
Jun 2020 | eBrief No. 120/20: Special trusts (section 189A) clarifications in guidelines
Jun 2020 | eBrief No. 119/20: Compensation Payments in respect of Personal Injuries
Compensation Payments in respect of Personal Injuries (Exemption of Investment Income)
Tax and Duty Manual Part 07-01-02 - Compensation Payments in respect of Personal Injuries (Exemption of Investment Income) - and Tax and Duty Manual Part 07-01-20 - Special Trusts for Permanently Incapacitated Individuals - have been amended to provide clarification on the interaction of the exemptions provided for under section 189 and section 189A TCA 1997.
This is a welcome clarification in the cases where two trusts are running together in the context of more than 50% of income coming from the qualifying trust.
Nov 2019 | Banks commit to care for Bereaved Customers
Aug 2019 | Compensation Payments in respect of Personal Injuries
Jun 2019 | Cabinet approve changes to Fair Deal
HSE Guidelines on Will Making by Elderly in Care
Incapacitated Child Tax Credit
May 2014 | Revenue guidance on LPT for disabled and incapacitated individuals
Mar 2014 | EU Website for Vulnerable Adults
Jun 2012 | Living Will /Advanced Care Directive - legislation in process in Oireachtas
