On Wednesday 4 December, the Tax Bar Association will host their Annual Conference in the Distillery Building, Dublin 7.
See our Tax Podcasts below.
This year’s sold out event will feature speakers from leading firms and organizations, providing insights on critical tax issues and recent developments.
Frank Mitchell SC, Chair of the Tax Bar Association, will deliver the opening remarks followed by an address from Niall Cody, Chairman of the Revenue Commissioners. The conference will host additional experts in the field of tax law and policy including Danielle Cunniffe, tax partner at PwC; David Fennell of EY and Tom Maguire, tax policy lead at Deloitte, in addition to a broad range of law library members specialising in the field of tax regulation.
Speakers will explore a range of topics including revenue time limits and the implications of The Revenue Commissioners v Tobin, in addition to the current state of General Anti-Avoidance Provisions. The evolving issue of employment status in the modern workplace as a consequence of Karshan will also be debated.
Speakers and Panels
Panel 1 : Discussion on Revenue time limits and the recent High Court case of The Revenue Commissioners v Tobin
Danielle Cunniffe: Danielle is a Tax Partner, leading PWC’s Tax Risk and Controversy practice and advising clients on tax appeals and disputes across all sectors. Danielle has over 23 years of experience working in tax, assisting clients in preventing, managing and resolving a wide range of domestic and international tax issues and disputes.
Grainne M Clohessy SC: Gráinne is a Senior Counsel at the Bar of Ireland. She commenced practice in 1988 and became a senior counsel in 2005. She specialises in tax and insolvency law appearing before the Tax Appeals Commission, High Court, Court of Appeal, Supreme Court and Court of Justice of the European Union.
Eoin Clifford SC: Eoin Clifford SC was called to the Bar in 2001 and the Inner Bar in 2017. He previously worked as a Chartered Accountant and Tax Consultant and is a Chartered Tax Adviser. He regularly appears for Revenue and Taxpayers before the Tax Appeals Commission and the Courts.
Lorna Gallagher BL: Lorna is a practicing barrister and a former Tax Appeals Commissioner. She commenced practice at the Bar in 2002. Following the establishment of the Tax Appeals Commission in March 2016, she served as a Tax Appeals Commissioner for seven years before returning to practice at the Bar in 2023.
Panel 2: General Anti-Avoidance Provisions; the current state of play
Tom Maguire: Tom leads Deloitte’s Tax Policy and Technical Services team and provides tax advice on a wide range of domestic and international corporation tax matters. He has a bi-weekly column in the Business Post on tax matters and his most recent book “Crisis: 25 business leaders on surviving in troubled times” was written with Covid19 as its backdrop for the benefit of Our Lady’s Hospice in Harold’s Cross, Dublin.
Ciaran Ramsay SC: From 1992 to 1999, Ciaran trained and worked as a Chartered Accountant in Arthur Andersen and KPMG, accountants. He subsequently worked for 4 years in McCann FitzGerald, solicitors, including 2 ½ years as a tax partner. Ciaran has been at the Bar now for over 20 years, taking silk in 2012. He has for many years practiced in the area of tax litigation and advice and was the inaugural Chair of the Tax Bar Association from 2022-2024.
Alison Keirse SC: Alison is a member of the Bar and the Tax Bar Association. Having taken silk earlier this year, Alison’s practice focuses on company law and bankruptcy, insolvency and reorganisations.
Catherine Dunne BL: Catherine was called to the Bar in 2017 and is a qualified attorney in the State of New York. She has a broad civil practice with an emphasis on taxation, construction and common law matters. She is also a committee member of the Tax Bar Association and is a regular contributor to the Irish Tax Review.
Panel 3: Employment status in the modern workplace and the consequences of Karshan
David Fennell: David Fennell is a Tax Director with EY and has advised on a wide range of domestic and international taxation matters for 36 years. He is a Past President of the Irish Tax Institute, an FITI Chartered Tax Adviser and a Chartered Accountant and represents the Irish Tax Institute at various TALC fora. David has written extensively for professional journals and books including Irish Tax Review, Finak, Irish Tax Policy in Perspective and Accountancy Ireland. He is the current editor of Direct Tax Acts and co-editor of Taxation Summary.
Michael M Collins SC: Michael is a Senior Counsel in Ireland, who is also a member of a number of other Bars including England, Northern Ireland and New York practicing in the fields of commercial litigation, tax law, EU law, constitutional law, judicial review and arbitration. He was elected Chairman of the Bar Council of Ireland for 2008 –2010. Michael frequently acts as an arbitrator in ICC, LCIA, UNCITRAL and ad hoc arbitrations. He is a former President of Arbitration Ireland and is currently Adjunct Professor of Law at the UCD Sutherland Law School, Dublin.
Gráinne Duggan SC: Gráinne is a specialist Tax Counsel with extensive experience in providing legal, advocacy and advisory services across all areas of tax. Gráinne is a chartered tax adviser (CTA) and a trust and estate practitioner (TEP) and has published articles on tax law in the Irish Tax Review, TaxPoint and the Law Society Gazette. In addition, she has extensive experience in litigating tax appeals before the Tax Appeals Commission.
Dearbhla M Cunningham BL: In addition to being called to the Bar in 2005, Dearbhla is a member of the Associate Institute of Taxation in Ireland, Chartered Accountants Ireland, Society of Trust and Estate Practitioners and the Tax Bar Association. She holds a B.A. in Law and Accounting, an F.C.A as a Chartered Accountant and is a qualified Chartered Tax Adviser.
Speaking on behalf of the Tax Bar Association, Chair of the TBA Frank Mitchell SC said,
Tax law in Ireland continues to occupy a uniquely pivotal role as a framework for revenue collection and as a dynamic field that balances economic policy, individual rights, and the complexities of global commerce.
The event is a fantastic opportunity to delve into some of the key recent developments in Irish tax law and its role in shaping the broader legal and economic landscape.
The growth and contribution of the Tax Bar; and role of legal counsel within that continues to be an important aspect of the Irish tax practitioner community.
Frank Mitchell SC and Lorna Gallagher BL | Tax Litigation in Conversation (Part1)
The first in a three part series, Frank Mitchell SC and Lorna Gallagher BL discuss Tax Litigation and the Tax Appeal Process, along with the impact of Legislative Reform on Tax in Ireland.
For more from the Tax Bar Association, visit www.taxbar.ie
Frank Mitchell SC and Lorna Gallagher BL | Tax Litigation in Conversation (Part 2)
In the second part of the Tax Bar’s podcast on tax litigation, Frank Mitchell SC and Lorna Gallagher BL discuss further the key topics surrounding tax disputes. Their discussion covers essential aspects of tax litigation, including the burden of proof, the possibility of amending the notice of appeal, discovery-related applications, the role of expert witnesses, and the sequence of proceedings before the Tax Appeals Commission.
Frank Mitchell SC and Lorna Gallagher BL | Tax Litigation in Conversation (Part 3)
In the third and final part of the Tax Bar’s podcast on tax litigation, Frank Mitchell SC and Lorna Gallagher BL discuss procedure post receipt of the TAC determination namely, appealing to the High Court, the case stated process and tax litigation through the Courts.
For more from the Tax Bar Association, visit www.taxbar.ie
Learn more about the Tax Bar Association
The Tax Bar Association supports specialist barristers who are working in the area of tax law. The aims and objectives of the association are to provide a forum for barristers who practise or who want to practise in the area of tax, promote the skill set of barristers as litigators and advisors to the wider community, and to represent and promote The Bar of Ireland and its members to other professional bodies.