Ireland: Capital Gains Tax

Subscribe
Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.
Article
Roadmap For The Taxation Of Retail Investment Published: Funds Perspective
The Irish Department of Finance has unveiled a comprehensive roadmap to transform how retail investors are taxed, with a new investment account at its core designed to simplify the tax framework and encourage greater participation in capital markets. The proposal includes annual contribution limits, a tax-free threshold, and a flat-rate tax structure that eliminates the controversial deemed disposal rule, while also signaling broader reforms to investment fund taxation from Budget 2028 onwards. This initiat
Ireland Tax
AC
Arthur Cox
Article
InDisputes – Hegarty v Revenue: High Court Overturns TAC On General Anti-Avoidance Rule
The Tax Appeals Commission (“TAC”) had determined that certain transactions entered into by the taxpayers were ‘tax avoidance transactions’ within the meaning of section 811 of the Taxes Consolidation Act (“TCA”). The High Court held that, due to errors of law, the TAC determination could not stand in respect of the substantive conclusion regarding section 811 TCA
Ireland Tax
M
Matheson
See more