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I Stock 1159310881
Tax 17 01 2024

Mandatory Tax Filing Requirements in respect of Loans from Close Relatives

From 1 January 2024 a new mandatory filing obligation is imposed on the recipients of certain loans from close relatives. The new provision does not only apply to new loans made since that date but can also apply to existing loans. In this insight, Eoin Tobin and Ellen Mulcahy Roche of RDJ’s Taxatio...

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Digital services user
EU & Competition 20 12 2023

Digital Services Bill 2023: A Step Closer To Increased Digital Services Accountability And Enhanced User Safety

The Digital Services bill published on 5 December 2023 sets out how intermediary services will be supervised and enforced under the Digital Services Act. In this Insight, Elen...

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Domestic violence women sitting on floor
Employment Law 17 11 2023

Domestic Violence Leave: What you need to know

From Monday 27 November, employers will be required to offer up to five days of paid leave to employees affected by domestic violence following the introduction of domestic vi...

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I Stock 1253501430
Employment Law 07 11 2023

Contractor or Employee? Five Questions for Determining Employment Status

The Supreme Court recently issued its highly significant judgment in the matter of The Revenue Commissioners -V- Karshan Midlands Ltd TA Dominos Pizza. This judgment clarifies...

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Sick Leave
Employment Law 27 10 2023

First WRC decision on Statutory Sick Pay

The recent decision from the case of Katerina Leszczynska v Musgrave Operating Partners marks the first decision by the WRC on Statutory Sick Pay under the new Sick Leave Act ...

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Revenue
Tax 17 10 2023

Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission Determinations

RDJ Senior Associate Mark Ludlow is a regular contributor to the Irish Tax Review, who's feature regarding Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Co...

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Oireachtas Houses of Parliament
Tax 10 10 2023

Budget 2024 – Supporting Individuals, Families and Business

As the Corporation Tax receipts continue at least for now, Budget 2024 has sought to balance the need of supporting families in the continuing cost of living crunch with the n...

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