Taxation

Our tax team advises individuals and businesses on all tax matters across all tax heads. Our tax team has deep technical specialist knowledge and can advise on the most complex of matters. We are commercially focused and innovative in our thinking to deliver value adding advice to our clients. We advise on:

  • Personal Taxes
  • Corporate Taxes
  • Capital Taxes
  • VAT
  • International Taxes

Personal Taxes

We advise a range of high net worth individuals, senior executives and family offices on personal tax issues including:

  • Non-domicile individuals and the Irish non-domicile regime
  • Succession planning and passing wealth to the next generation
  • Investment structuring including equity, property, venture capital and passive investing structures
  • Cash extraction from corporates
  • Relocation abroad including non-residency planning and execution
  • International tax including tax residency, international structures and Double Tax Treaties

Corporate Taxes

We advise a range of Irish companies, groups and international groups on corporate tax issues including:

  • Group restructures including share for share exchanges, share for undertaking exchanges, mergers, divestments and partitions
  • Structuring for corporate transactions including company sales and company purchases, property acquisitions, share buybacks and redemptions and debt and equity structuring
  • Corporate structuring for new ventures including capital structures, ESOPs, holding company structures and the Employment and Investment Incentive Scheme (“EIIS”)
  • Property structuring for tax efficient acquisition, holding and disposals
  • International structuring and tax planning including tax residency, international structures and Double Tax Treaties
  • Withholding tax including foreign withholding tax claims
  • Foreign Direct Investment
  • IP structuring including the Knowledge Development Box, Capital Allowances on IP and the Research and Development Tax Credit
  • Employee incentives including Employee Share Option Plans, Growth Shares, the Key Employee Engagement Programme (“KEEP”), Restricted Stock Units (“RSUs”) and Phantom Share Schemes

Capital Taxes

We advise both corporate and individual clients on capital taxes including:

  • Capital Gains Tax and associated reliefs including:
    • Retirement Relief
    • Entrepreneur Relief
    • Principal Private Residence Relief
  • Capital Acquisitions Tax including:
    • Business Relief
    • Agricultural Relief
    • Dwelling House Exemption
    • Succession planning
    • Trusts
  • Stamp Duty including:
    • Relief for reconstructions and amalgamations

VAT

Our tax team advises corporate and individual clients on VAT including:

  • VAT on domestic transactions
  • VAT on Property
  • VAT on cross border transactions

International Taxes

We have a deep understanding of international tax and advise both Irish and international businesses with operations in Ireland on their international tax structures and transaction structuring. This includes advising on:

  • Tax residency
  • Interpretation and application of Double Tax Treaties
  • International tax structuring for businesses and international holding company structures
  • Foreign Direct Investment and structuring investment into Ireland
  • Outbound structuring
  • Exploiting IP rights and tax efficient IP structuring
  • Transfer Pricing, Controlled Foreign Corporations and Thin Capitalisation
  • Financing structures
  • Tax efficient profit repatriation
  • Individual tax planning including secondments and non-domicile tax planning

Revenue Audits and Interventions

Our tax team supports clients on their interactions with Revenue including Revenue audits and interventions. This includes advising on:

  • Revenue audits and investigations
  • Revenue eAudits
  • Revenue aspect enquiries and interventions
  • Special Investigations
  • Prompted and Unprompted disclosures
  • Tax Appeals

T: +353 (0)1 221 0610
E: [email protected]
5 Fitzwilliam Square,
Dublin 2 D02 R744

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