When it comes to Capital Acquisitions Tax (CAT), many people assume that figuring out when you get an inheritance is straightforward. The person passes, the asset transfers, and inheritance tax is payable. Not quite. Welcome to the complex world of valuation dates, where nothing is ever as simple as the date on the will or the cheque in the post. And no, the grant of probate, contrary to popular belief, is not always the valuation date. Let’s unpack it. What is the Valuation

If you are in construction, property development, or even involved in forestry or meat processing, you have probably come across the term RCT, Relevant Contracts Tax. But understanding what it actually means, and when it applies, is where most people fall short. And that is where the trouble starts. Many businesses unknowingly drift into RCT obligations. Others assume it does not apply to them because they “do not work in construction.” But here is the truth: if you are a p

Introduction The movement of individuals between jurisdictions often presents complex tax considerations, particularly when it comes to the management of cross-border savings and investment products. Individual savings accounts (ISAs) are a popular tax-advantaged savings vehicle in the UK, but their treatment under Irish tax law differs significantly. This article explores the key Irish tax implications for !SA-holding individuals returning to Ireland from the UK. Overview of

How one overlooked detail can lead to a potential VAT nightmare and how you can avoid the same fate. Navigating the complexities of VAT legislation can be a minefield so let’s start with a real-life example to illustrate just how costly a misstep can be. Picture this. You are a landlord. It is 2014. You have just secured a solid commercial tenant. The lease is signed. It includes a clause saying the tenant will pay “any Value Added Tax which may arise.” You dutifully charge V

Most families delay wealth planning until it becomes urgent, then children are older, assets have already grown in value, or a transfer is imminent. But by then, many of the smartest tax planning opportunities might have passed by. The families that succeed across inter generations think differently. They plan early, structure intentionally, and take advantage of every stage of a child’s financial life, just like a startup business mapping a path from seed funding to scale to

Offshore funds can be a smart way to diversify your investments, but they come with a set of complex tax rules that can be tricky to navigate. The legislation around them is difficult to follow, and with limited guidance available from Revenue, the risk of getting it wrong is higher than with other traditional investment options such as property or equity shares. Missteps - whether related to acquisitions, disposals (including deemed disposals), income or other transactions -