Irish Tax Review

Mark O’Sullivan  and  Annie Keane  outline the role and duties of an expert witness in a tax appeal and summarise certain pitfalls that advisers have experienced (based on decided case law) when engaging experts.

Aaron Mullan, John Walsh and Caitriona Gough consider the structures for property ownership in Ireland and the tax incentives available, including those introduced or amended by Finance Act 2025

Mark Barrett gives an overview of the opportunity for businesses to regularise misclassification of self-employment, without imposition of interest or penalties, by engaging with Revenue before Friday, 30 January 2026.

Rustom Dalal and Kevin Norton outline how businesses should understand their AI value-chain to assess the impact on cost allocation and profit attribution.

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.

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.

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.