In this month’s roundtable our panelist write on how Ireland’s Research & Development Tax credit, subject of a recent public consultation, can be improved while suggestions are also made to make the recently updated Angel Investor Relief more attractive to investors and SMEs. The latest developments in the Covidien VAT case, and what it means for taxpayers, are also analysed. The impact BEPS is having on M&A considerations and how BEPS and related tax changes could affect aircraft leasing also feature, as does an analysis of the use of AI in the tax function.