Welcome to the summer edition of Tax Watch

This issue of Tax Watch provides an overview of recent developments, including the opportunities arising from both the introduction of the intangible asset regime and the recent enhancements to the research and development regime. On employer taxation we consider the provision of smart benefits to employees in business and also address some key issues with regard to redundancy. We also highlight the implications of a major change in relation to the VAT treatment of services supplied cross-border, effective from 1 January 2010.  All this, together with the usual round-up of Revenue and tax case developments.

We hope that you enjoy Tax Watch and find it a useful resource for keeping up to date. As always, we really appreciate your feedback and suggestions for topics you would like to see covered in future editions.

Kevin McLoughlin
Head of Tax Services, Ireland