• 17 June 2025

Hanrahan v Revenue: Tax Avoidance and the GAAR (Issue 2 2025)

Irish Tax Review

Lee Squires considers the Court of Appeal decision in Hanrahan v Revenue Commissioners on the general anti-avoidance rule (GAAR) in s811 TCA 1997 and its potential implications for Revenue’s future application of the GAAR.

Episode Webpage

Information

  • Show
    Irish Tax Review
  • Published
    17 June 2025 at 07:55 UTC
  • Length
    48 min
  • Rating
    Clean