Lisa Lokasto

Xeinadin Kildare

  • Private Companies and the Death of a Shareholder

    What happens when a shareholder in a private company dies? Many family and owner-managed businesses have never properly considered what happens to the shares, whether the surviving family can access cash, or the potential CAT and tax consequences that can arise. This article explores shareholder agreements, share buy-backs, family protection arrangements, and the special valuation… Read more

  • Revenue’s AI Systems Are Making Your Mistakes Easier to Detect

    Revenue’s 2025 Annual Report reveals a rapidly evolving, data-driven compliance environment where AI-assisted analytics, expanding cross-agency data sharing and third-party reporting are becoming increasingly central to how Revenue identifies risk. From payroll and VAT data to DAC7 platform reporting and inter-agency information sharing, Revenue now has access to a far broader picture of taxpayer activity… Read more

  • Ireland’s Help to Buy (HTB) Scheme, 2025/2026 Update

    Thinking of buying or building your first home? Here’s a straightforward breakdown of how the Help to Buy scheme works, what you can claim, and the common mistakes to avoid. Read more

  • Fair Deal and Tax: The Questions That Come too late

    When families first face a Fair Deal application, the focus is usually on securing care not on the longer-term financial consequences. This article explains how Fair Deal interacts with property, rental income, transferred assets and tax, and why similar wealth can produce very different outcomes. Read more

  • The Most Dangerous Tax Deadline Misunderstanding

    Many people assume the November ROS date is the tax deadline but under Irish tax law, 31 October is still the specified return date for self-assessment filings. This guide explains how the ROS Pay & File extension actually works across Income Tax, Capital Gains Tax and Capital Acquisitions Tax, where the risks arise, and how… Read more

  • Why Old Debt Restructuring still matters

    As older land and development projects come back into play, historic debt restructurings and write-downs are becoming a key tax issue. This article looks at how legacy financing can restrict losses, timing matters, and in some cases create taxable income, and why understanding the full history of a project is essential before any sale or… Read more

  • Finality Over Fairness? The Four-Year Rule in Irish Tax Practice

    The four-year rule can prevent tax refunds in Ireland even where tax was overpaid and no claim could have been made earlier. This article explains how Revenue apply the rule, why appeals often fail, and what can be done in practice Read more

  • Carer’s Allowance and Income Tax in Ireland (2026 Update)

    Recent data sharing between Revenue and the DSP has brought renewed attention to the tax treatment of Carer’s Allowance and Carer’s Benefit. Although the tax position itself has not changed, understanding how entitlement, PAYE and joint assessment interact is key to avoiding unexpected outcomes. Read more

  • Getting Your Money Back Under Control: Budgeting, Debt & a Better Financial Future

    It’s the first week after Christmas and many people are already counting the days to month end. This timely post breaks down how to take control of your money in a realistic, sustainable way — without giving up your life. From budgeting and building an emergency fund to tackling debt using proven methods and developing… Read more

  • Think You’ve contracted Subbies? Revenue May Disagree

    Determining whether a worker is an employee or self‑employed is no longer a box‑ticking exercise – it’s a serious tax risk. The recent Karshan v Revenue decision has sharpened Revenue’s focus on employment status, PAYE, USC and PRSI compliance. Misclassification can lead to unexpected payroll tax arrears, interest and penalties, as well as reputational damage.… Read more

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