Tuesday
Apr042017

Capital Acquisitions Tax Update: Finance Act 2016

Carol Hogan’s recently published overview of the changes to the current capital acquisitions tax regime effected by Finance Act 2016 including a long-anticipated restriction on the availability to taxpayers of the dwelling house exemption is available to view here.  This article first appeared in Irish Tax Review, Vol. 30 No. 1 (2017) © Irish Tax Institute.

Monday
Dec052016

Carol Hogan Joins the Partnership - November 2016

Susan and Cormac are delighted to announce that Carol Hogan has joined the Partnership, strengthening the O'Connell Brennan team further.  

Friday
Oct142016

Article on the Assisted Decision Making (Capacity) Act 2015

Andrea McNamara recently published an Article on the implications of the Assisted Decision Making (Capacity) Act 2015, which brings about huge changes to the law of capacity in Ireland. The Article was published in the Irish Tax Review in October 2016. To view the Article click here.

 

 

Monday
Apr272015

Articles on Charities Regulation

Recent Articles by Cormac Brennan and Carol Hogan published in the Irish Tax Review, the STEP Journal and the Parchment on the regulation of charities in Ireland and the impact of the Companies Act 2014 on charities. The articles include information for charities established as companies limited by guaratee (CLGs) on their obligations under the new Companies Act.  

For the Irish Tax Review Article Click here

Article is © Copyright of Irish Tax Institute. This article first appeared in Irish Tax Review, Vol. 28 No. 2

For the STEP Journal Article Click here 

STEP Journal, Vol 23, Issue 3

For The Parchment Article Click here

The Parchment, Spring 2015, Issue 63

Friday
Apr242015

Article on Recent Changes to CAT Legislation in Making Provision for Relatives

 To view Carol Hogan's recent Article in the Irish Tax Review on Capital Acquisitions Tax Considerations in Making Provision for Relatives click here

Article is © Copyright of Irish Tax Institute. The article first appeared in Irish Tax Review, Vol. 28 No. 1.