Barry McGettrick

Matheson are most popular: within Antitrust/Competition Law, Intellectual Property, Government and Public Sector topic(s) in Ireland The Tax Appeals Commission (“TAC”) decision in case 20TACD2026 considered an appeal against a Revenue tax assessment on a termination payment. The appellant submitted that the payment was, in substance, a lump sum redundancy payment and should be exempt from income tax under section 203 of the Taxes Consolidation Act 1997 (“TCA“).

The recent determination of the Tax Appeals Commission ("TAC") in case 165TACD2025 (the "Determination") provides an up-to-date insight into the application of some of the legislative requirements to avail of the research and development ("R&D") tax credit in Ireland.

Ireland: Unapproved Share Option Plans – What To Do When Notified Of A Revenue Compliance Intervention? 22 February 2022 Matheson Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com. Unapproved share option plans are commonly used by companies operating in Ireland as a means of rewarding employees for loyalty and ongoing contributions to their employer company.