The Irish Tax Review is Ireland's leading journal on taxation issues. It is published quarterly and distributed to over 7000 readers. The Irish Tax Review is managed by the Irish Tax Institute.
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The Irish Tax Review is Ireland's leading journal on taxation issues. It is published quarterly and distributed to over 7000 readers. The Irish Tax Review is managed by the Irish Tax Institute.
Hanrahan v Revenue: Tax Avoidance and the GAAR (Issue 2 2025)
Irish Tax Review
48 minutes 11 seconds
5 months ago
Hanrahan v Revenue: Tax Avoidance and the GAAR (Issue 2 2025)
Lee Squires considers the Court of Appeal decision in Hanrahan v Revenue Commissioners on the general anti-avoidance rule (GAAR) in s811 TCA 1997 and its potential implications for Revenue’s future application of the GAAR.
Irish Tax Review
The Irish Tax Review is Ireland's leading journal on taxation issues. It is published quarterly and distributed to over 7000 readers. The Irish Tax Review is managed by the Irish Tax Institute.
