Home / Ireland - Dispute Resolution / Civil appeals and judicial review / Civil appeals and judicial review

Legal News

Ireland—Court of Appeal denies tax syndicate's appeal over BVI dividends

Copyright © 2025 LexisNexis
Published on: 15 January 2024
Published by a Law360 reporter

Article summary

Law360: Ireland's High Court was correct in ruling that a syndicate of taxpayers bought the rights to dividends from a British Virgin Islands (BVI) company for the sole purpose of claiming a loss that could offset income tax liabilities, the Irish Court of Appeal ruled in a dismissal.

Powered by Lexis+®
Jurisdiction(s):
Ireland

Related documents:

4 News
View More
7 Practice notes
View More
1 Precedents
Powered by Lexis+®

Related documents:

4 News
View More
7 Practice notes
View More
1 Precedents

Popular documents

Late payment penalties—inheritance tax

Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid

Strike out—making an application to strike out a statement of case

Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application

Can shares in a limited company that have not been paid-up at all be cancelled?

Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an

Template for regulatory references given by SMCR firms and disclosure requirements

Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of