Audrey Kean

May 31, 2024 | mondaq.com | Aidan Fahy |Vahan Tchrakian |Audrey Kean |Sophie Lawless

M Matheson More Established in 1825 in Dublin, Ireland and with offices in Cork, London, New York, Palo Alto and San Francisco, more than 700 people work across Matheson’s six offices, including 96 partners and tax principals and over 470 legal and tax professionals. Matheson services the legal needs of internationally focused companies and financial institutions doing business in and from Ireland.

May 29, 2024 | lexology.com | Aidan Fahy |Vahan Tchrakian |Audrey Kean |Siun Clinch

BackgroundFollowing the Irish Supreme Court’s unanimous decision in The Revenue Commissioners v Karshan (Midlands) Limited t/a Domino’s Pizza (the “Karshan Case”) in October 2023, Revenue have recently published their ‘ Guidelines for Determining Employment Status for Taxation Purposes’Opens in new window, to reflect the principles set out in the Supreme Court judgment in the Karshan Case.

May 1, 2024 | mondaq.com | Siun Clinch |Vahan Tchrakian |Aidan Fahy |Audrey Kean

As discussed in our 2023 Irish Tax Review article1, there have been a number of recent Tax Appeal Commission (TAC) determinations that created a lack of clarity regarding the application of section 192A of the Taxes Consolidation Act 1997 (as amended) ("TCA") where, for example, a claim relating to an alleged breach of employment law, which arose during an employment, is settled around the time that the employment is terminated.

Apr 25, 2024 | lexology.com | Vahan Tchrakian |Aidan Fahy |Audrey Kean |Siun Clinch

As discussed in our 2023 Irish Tax Review article[1], there have been a number of recent Tax Appeal Commission (TAC) determinations that created a lack of clarity regarding the application of section 192A of the Taxes Consolidation Act 1997 (as amended) ("TCA") where, for example, a claim relating to an alleged breach of employment law, which arose during an employment, is settled around the time that the employment is terminated.

Oct 27, 2023 | mondaq.com | Aidan Fahy |Siun Clinch |Vahan Tchrakian |Audrey Kean

Finance (No. 2) Bill 2023, which was published last week, provides that, from 1 January 2024, employers will be required to withhold Irish payroll taxes and charges from gains arising on the exercise of share options.