Intent: Provide CCAB-1 feedback and comments on the Commission on Taxation and Welfare's Public Consultation; flagging perceived issues and potential solutions.
Details: CCAB-1 response to the Commission on Taxation and Welfare's Public Consultation - re: Peter Vale (Partner, Grant Thornton) in capacity as Chair of CCAB-I Tax Committee only
Methods
January 2022 CCAB-1 response to the Commission on Taxation and Welfare's Public Consultation - re: Peter Vale (Partner, Grant Thornton) in capacity as Chair of CCAB-I Tax Committee only. In response to the Commission on Taxation and Welfare’s public consultation 'Your Vision, Our Future'. CCAB-1 response publicly available/ published by the CCAB-1 and on Chartered Accountants Ireland website. Response made to Commission on Taxation and Welfare - from searching commissions members designated public official (DPO) status appears only one member is currently considered a DPO - Philip Brennan. Activity not directly on behalf of Grant Thornton or client(s) of Grant Thornton. - Submission
Intent: To obtain changes to policies and procedures
Details: Tax Administration Liaison Committee
Methods
MeetingVirtual Meeting
Intent: To better understand technical and administrative issues related to direct and capital taxes
Details: Meeting of the TALC Direct/ Capital Taxes Sub-committee (The minutes of this meeting will be published by TALC)
Methods
Virtual Meeting on 25 June 2020 - Virtual Meeting
Intent: To gain a better understanding on the technical and administrative issues relating to the payment and receipt of interest and royalties without deduction of income tax
Details: Submission and cover email to Revenue with feedback on draft guidance relating to the payment and receipt of interest and royalties without deduction of income tax
Methods
Follow up email on 3 July 2020 - EmailSubmission and cover email on 19 June 2020 - Submission
Intent: To gain a better understanding on the technical and administrative issues relating to IREFs
Details: Submission to Revenue with feedback on draft guidance relating to IREFs
Methods
Submission on 5 May 2020 - Submission
Intent: To gain a better understanding on the technical and administrative issues relating to Stock Lending and Sale and Repurchase (Repo) Transactions
Details: Submission to Revenue with feedback on draft guidance relating to the Tax Treatment of Stock Lending and Sale and Repurchase (Repo) Transactions
Methods
Submission on 5 May 2020 - Submission
Intent: To obtain clarification regarding the application of Revenue guidance where “relevant income” and “relevant gains” arise under both section 189 and section 189A TCA 1997, that it is Revenue´s view that such “relevant income” and or “relevant gains” arising under section 189 TCA 1997 is not included as “total income and gains” when applying the 50% test for section 189A TCA 1997 and vice versa.
Details: Email to Revenue seeking clarification of the interaction between Section 189 Taxes Consolidation Act 1997 and Section 189A Taxes Consolidation Act 1997.
Methods
Email on 1 May 2020 - Email
Intent: To gain a better understanding on the technical and administrative issues relating to section 110 Taxes Consolidation Act 1997
Details: Submission to Revenue with feedback on draft guidance relating to Section 110 Taxes Consolidation Act
Methods
Submission on 1 May 2020 - Submission
Intent: Discussions with Revenue on technical aspects and the requirement for practical guidance on anti-hybrid, section 110, interest and royalties, EIIS.
Details: Miscellaneous tax
Methods
Carried out under agreed procedures through the Tax Administration Liaison Committee – Direct and Capital - Virtual Meeting
Intent: To obtain clarification in published Revenue guidance regarding administrative issues arising from section 110 Taxes Consolidation Act 1997.
Details: Submission to Revenue on the administrative issues arising from section 110 Taxes Consolidation Act 1997 which require clarification
Methods
Submission on 10 February 2020 - Submission
