Ireland:
Direct Tax Cases: Decisions From The Irish Courts And Tax Appeals Commission Determinations
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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 current feature examines decisions which considered:
- the jurisdiction of the Appeal Commissioners;
- whether a settlement agreement with Revenue can preclude a
prosecution;
- whether and in what circumstances Revenue must disclose
information to a taxpayer in the course of an appeal;
- the meaning of 'interest in land';
- the meaning of 'proprietary director'; and
- whether the loan element of a 'stapled investment' was
a 'debt on security'.
Read the full article here.
Originally published by Irish Tax Review.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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