This article first appeared in Irish Tax Review, Vol. 32 No. 3 (2019) © Irish Tax Institute. The purchase by a company of its own shares is one of the most common methods of exiting a business. Two separate pieces of legislation are relevant: the Companies Act 2014 (CA 2014), which sets out the legal […]

As published in the Irish Examiner, August 22nd 2019. By Eamon Quinn, featuring Head of Tax, Amanda-Jayne Comyn. Many people who bought sites to build single homes from October 2017 may not be aware they could tap significant refunds on the stamp duty from Revenue, according to a legal expert. Amanda-Jayne Comyn, a partner at […]

As published in the Irish Examiner, August 21st 2019. Many people who bought sites to build single homes from October 2017 may not be aware they could tap significant refunds on the stamp duty from Revenue. Eamon Quinn discusses in yesterday’s Irish Examiner, featuring head of tax, Amanda-Jayne Comyn. To read the full article, please […]

This article first appeared in Irish Tax Review, Vol. 31 No. 4 (2018) © Irish Tax Institute. The purchase by a company of its own shares is one of the most common methods of exiting a business. Partner Amanda-Jayne Comyn discusses the relevant legislation: the Companies Act 2014, which sets out the legal procedure to […]

Over the last thirty years Ireland has become one of the preferred jurisdictions for multinational companies to base their main operating companies or other key functions. The activities carried out in Ireland by these companies include finance, intellectual property, research and holding companies. Indeed Ireland has regularly been the largest recipient of foreign direct investment from key jurisdictions such as the […]

1. Capital Acquisitions Tax Thresholds The applicable CAT threshold for gifts or inheritances from a parent to child will be increased by €10,000 from €310,000 to €320,000 applicable for gifts and inheritances on or after 10 October 2018. 2. Key Employee Engagement Programme (KEEP) The KEEP scheme was introduced by the Finance Act 2017 and […]

As published in The Irish Examiner, 12 October 2018. The purchase by a company of its own shares is one of the most common methods of exiting a business without requiring a sale or liquidation of the company. There are two separate pieces of legislation that are relevant, the first being the Companies Act 2014 […]

This article first appeared in Irish Tax Review, Vol. 31 No. 3 (2018) © Irish Tax Institute.   In the midst of Brexit, Tax Partner Amanda-Jayne Comyn and Senior Associate Aoife Gillespie explore the main tax and immigration considerations for companies and individuals navigating a route to Ireland. Read the full article here.

This briefing looks at two property-related enactments from Finance Act 2017 that can result in a tangible financial return where the provisions have application. The first provision relates to an existing exemption from capital gains tax on the disposal of certain property (commonly referred to as the 7-year exemption). The exemption was modified to provide […]