Supreme Court Decision Archives - Professional Tax Advisers

Interaction between Retainer and Valuation Date for CAT

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...

Action Required! An employee or self employed contractor – that is the question: Disclose by 31/01/26

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...

Interaction between Retainer and Valuation Date for CAT

Action Required! An employee or self employed contractor – that is the question: Disclose by 31/01/26

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