In this month’s roundtable the panel looks the new concept of ‘qualifying finance companies’, introduced in the Finance Act as are changes to rules, and Revenue practice that have implications for Ireland’s aircraft leasing sector. The Irish domestic tax concept of ‘trading’ and how it could interact with new territorial tax elements being introduced to the Irish tax code are examined, as are model elements of the UK’s participation exemption. The portfolio dividend exemption and the taxation of Irish investors also features, as does the changes to Revenue’s Tax Debt Warehousing scheme announced by Minister Michael McGrath in February, which will have an impact on the c.58,000 companies still availing of the scheme.