Matthew Higgins

New Investment Account: What Does It Mean for Irish Investors?

On 31 August 2026, Tánaiste and Minister for Finance, Simon Harris, has announced a new Personal Investment Account as part of its Roadmap for the Taxation of Retail Investment, setting out the proposed framework for a new Investment Account aimed at making investing simpler and encouraging greater participation by Irish households in capital markets.

Remittance Basis – What’s it all about?

Over the last series of articles, we considered the various concepts of residence, ordinary residence and domicile from an Irish tax perspective. Each is important and has an impact of the taxation of individuals in Ireland, both for income tax and for capital gains tax.

CJEU Clarifies VAT Treatment of Transfer Pricing Adjustments: Lessons from the Stellantis (Former GMP) Case

The Court of Justice of the European Union (CJEU or the Court) has provided important guidance on the VAT treatment of transfer pricing (TP) adjustments in its recent judgement concerning Stellantis Portugal (formerly General Motors Portugal, GMP) on 13th May 2026 Stellantis Portugal C/2024/C-0603-24.

The Ordinary Residence Trap

In previous commentary we have considered the concepts of “Residence” and “Domicile” for Irish tax purposes. There is a third concept in Irish tax law that can often take the uninformed by surprise, and that is the concept of “Ordinary Residence”. When considering ordinary residence, it’s all about counting years of consecutive tax residence. It’s purely an objective test.