by Professional Tax Advisers Team | Aug 25, 2026 | General, Inside News
Consider this common (and very unfortunate) scenario: – A couple are living together in an apartment owned solely by one partner. – They are not married or in a civil partnership. – The owner dies intestate (no will). – The...
by Professional Tax Advisers Team | Jul 28, 2026 | General, Inside News
Football finals are supposed to be decided by moments of magic. This one was decided by a team that refused to give its opponent a single one. But the score line undersells how comprehensively Spain controlled the match – and the tournament. The story of this...
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...
