R&D Tax Credit: The Department of Finance has launched a consultation on the Research & Development Tax Credit and on Options to Support Innovation. In what ways could Ireland’s R&D Tax Credit be made more attractive and what other options, from a taxation point of view, are there to support innovation? If applicable, please refer to your firm’s response to the consultation?

Covidien: The Court of Appeal recently overturned a High Court ruling and an earlier determination from the Tax Appeals Commission in the Covidien VAT case with the matter now referred back to the Tax Appeals Commission. What are the considerations for international companies coming from the latest ruling?

Angel Investor Relief: While an updated Angel Investor Relief regime commenced in March, simplification of the new scheme has already been called for (Irish Tax Monitor, April 2025). What changes and simplifications could be made to the Angel Investor Scheme to make it a more attractive relief for start ups and investors?

AI and the tax function: The great potential of Generative AI (Gen AI) is tipped to revolutionise and transform industries. Looking at the tax function, in what areas is Gen AI already being deployed and what areas of the tax function do you see as having the greatest potential to benefit from enhancements promised by Gen AI?

Mergers & Acquisitions: What major BEPS considerations should be taken into account for companies planning on cross-border M&A activity?

Auto enrolment: What are tax considerations for SMEs in relation to Ireland’s incoming auto enrolment pension scheme?

Aircraft Leasing and BEPS Has the implementation of BEPS affected the global aircraft leasing ecosystem and do certain related developments, for instance, changes in Indian tax practices regarding the taxation of Irish aircraft leasing business, threaten Ireland’s position as the global leader for aircraft leasing business?