by Professional Tax Advisers Team | Jun 22, 2026 | General, Inside News
A recent appeal case highlighted the tax treatment of maintenance payments made on foot of a separation/divorce agreement. Here’s a summary: A divorced parent claimed income tax relief on maintenance payments made in 2024, resulting in a PAYE underpayment when...
by Professional Tax Advisers Team | Apr 21, 2026 | General, Inside News
Influencers are regularly sent product or given a free service from suppliers. Is the product/service treated as Income or a Gift in the hands of the Influencer? It depends on why the product/service is provided, and what the influencer does with it. Income The...
by Professional Tax Advisers Team | Feb 27, 2026 | General, Inside News, Tax Refunds
Under Irish Capital Acquisitions Tax (CAT), “retainer” is a key concept for working out the valuation date of an inheritance. What is a retainer? A retainer is a situation where the personal representative (executor/administrator) is holding inherited assets for...
by Professional Tax Advisers Team | Jan 20, 2026 | General, Inside News, Tax Refunds
The Supreme Court decision in the case ‘The Revenue Commissioners v Karshan (Midlands) Ltd. t/a Domino’s Pizza’ set out new guidelines for determining whether a relationship was that of an employee or self-employed contractor. Revenue Guidance now requires businesses...
by Professional Tax Advisers Team | Dec 2, 2025 | General, Inside News, Tax Refunds
A number of clients contacted us during filing season regarding the tax treatment of CRH shares since they moved their listing to the New York stock exchange. CRH delisted on the Dublin stock exchange in September 2023, and are now listed on the New York exchange. As...
