Insights

Indirect Tax Matters

In this inaugural edition of Indirect Tax Matters, you will find insightful Deloitte commentary on topical Indirect Tax issues. We feature articles providing practical insight to assist you in managing VAT risks, recent decisions in Irish and EU VAT cases with comment as to their implications for business and updates from the Irish Revenue Commissioners on VAT and RCT matters and how these may impact organisations. Also featured is a recent article on VAT compliance matters.

In relation to Brexit, we are inviting expressions of interest to our upcoming Customs and VAT Brexit event. 

Our Indirect Tax team in Deloitte Ireland are acutely aware of the complex issues challenging businesses domestically and globally.  Indirect Tax Matters has been launched to assist you with meeting those challenges.

1. Managing Risk and exploiting opportunities?

Alan Kilmartin identifies a number key considerations in managing Indirect Tax risk including tax strategy, people, policy and procedures, and IT.

2. Recent Irish and Court of Justice of the European Union Cases

Learn how CJEU cases could potentially impact your business with our brief synapsis of some of the more recent decisions, including the Supreme Court referral on 27th March of the Ryanair Ltd – v – Revenue Commissioners case to the CJEU.

3. Our view on recent updates from Irish Revenue and EU Commission

Discover our insights as we reflect on ‘ebriefs’ and guidance notes issued by the Irish Revenue Commissioners on Indirect Tax issues along with matters arising from the VAT Tax Administration Liaison Committee.

4. Articles published by our Indirect Tax Team

Find out more about VAT compliance obligations, the common pitfalls and areas that tend to cause difficulties in practice from Ruth Linehan. Ruth recently authored an ITI article on this topic through the medium of a fictional company.

5. VAT apportionment and recovery – Annual Review

For most businesses now is the time to ensure you have completed your mandatory Annual VAT Adjustments calculations. Ciara McMullin considers apportionment and VAT recovery methodologies in light of the Finance Act 2016 changes.

6. Brexit – Are you ready for change?

On 29th March Theresa May invoked Article 50 which triggers the process of the UK leaving the EU. The focus is now on what this will actually mean for businesses.  Customs duties and Indirect Tax will be significantly affected. Discover the likely impacts and how you can prepare.

 

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