Taxation
Access guidance, precedents, updates and other resources on Taxation.
Top resources
The most popular resources offered by the Law Society for Taxation are listed below.
- TALC chevron_right
- Taxation News chevron_right
- Tax guide chevron_right
Tax Guide 2025
The Law Society Taxation Committee publishes an annual Tax Guide in the Gazette and on lawsociety.ie. Practitioners can download a printable 2025 Tax Guide or view individual contents using the links below.
- Capital Gains Tax chevron_right
- Capital Acquisitions Tax chevron_right
- Income Tax chevron_right
- Social Insurance (PRSI) chevron_right
- Universal Social Charge (USC) chevron_right
- Stamp Duty chevron_right
- Local Property Tax (LPT) chevron_right
- Vacant Homes Tax chevron_right
- Value Added Tax (VAT) chevron_right
- Professional Services Withholding Tax chevron_right
- Corporation Tax chevron_right
- Deposit Interest Retention Tax (DIRT) chevron_right
- Help to Buy Scheme chevron_right
- Domicile Levy chevron_right
- Previous tax guides chevron_right
Precedents
View helpful precedents related to Taxation. Solicitors are permitted to use these documents for their own internal purposes as part of their legal practice.
- Pre-Contract VAT Enquiries (February 2014 Edition) chevron_right
Practice Notes
31/03/2025
Professional subscriptions
Professional subscriptions paid by a solicitor鈥檚 firm on behalf of their employees are a benefit-in-kind unless the employee cannot exercise…
Revenue Guidance outlines the tax treatment of pre-payments for services where the service itself may not be completed until a later date.
31/03/2025
VIES returns for solicitors
A VIES (VAT information exchange system) is a return outlining details of supplies of goods and services made by VAT-registered businesses to…
Taxation Committee
Taxation Committee
The Taxation Committee is active in making submissions to the Department of Finance and the Revenue Commissioners on tax matters. It represents the interests of solicitors on the Tax Administration Liaison Committee (TALC), which is the liaison body for solicitor tax advisors, accountants and the Revenue Commissioners.
Submissions
View submissions relevant to taxation practice.
- Consultation on a Territorial System of Taxation chevron_right
- Finance Bill 2021 chevron_right
- Finance Bill 2020 chevron_right
Taxation News
11/08/2025
TAIN and administration of estates
The Law Society has updated guidance for practitioners on using a Tax Advisor Identification Number (TAIN).
31/03/2025
Justice and Law Reform Update - March 2025
In this month鈥檚 article, learn more about Law Society activities and meetings in areas of Business Law, Regulation and Taxation.
The Taxation Committee has an update on Revenue Guidance and new Practice Note related to tax clearance for non-resident vendors.