Irish Taxation Institute: Educating, Developing and Representing

Key Features

Content extending to approximately 120 pages

Detailed commentary on audit triggers and notifications

Discussion of the consequences of an audit

Details of the application of penalties

Points on co-operation with Revenue

Information on:

• Disclosure to ensure publication is avoided
• Disclosure to secure mitigation of penalties and non-publication
• Unprompted qualifying disclosure
• Self-correction

Detailed coverage of no loss of VAT and CGT valuations

Comprehensive appendices, including:

• The Code of Practice for Revenue Auditors
• Sample audit letters
• Examples and flowcharts

Editors Review

Eithne Friel is an Associate with Gilroy Gannon in Sligo and has been specialising in taxation for 12 years. She is an Associate of the Irish Taxation Institute and is one of its representatives on the BMW Branch Committee. She is a Member of the Institute of Chartered Accountants in Ireland, and has lectured and written extensively on various taxation matters.

Ken McMoreland is Taxation Partner with Gilroy Gannon in Sligo, where he advises on all aspects of taxation. He is an Associate and Council Member of the Irish Taxation Institute, and represents the Institute on Main TALC, of which he is a past chairman, and on the TALC Revenue Audit Sub-Committee. He is chairman of both the Institute’s Representations and BMW Branch Committees. He is a Fellow of the Institute of Chartered Accountants in Ireland, and has lectured and written extensively on various taxation matters.

Adrian Sherlock is a Senior Manager with Bank of Ireland Private Banking. An Associate of the Irish Taxation Institute, he was formerly its Director with responsibility for representing members’ interests in all areas of tax administration with Revenue, and was the Institute’s representative on Main TALC and on the TALC Revenue Audit Sub-Committee. He has lectured and written extensively on Revenue audits, and is a Fellow of the Association of Chartered Certified Accountants.