Skip to main content

Market Intelligence

Strategic analysis on global tax architecture, corporate structuring, regulatory frameworks, and cross-border operations.

Published analyses
132
Last updated
14 October 2026

Analysis — page 5

Taxation Strategy6 September 202610

Ireland's 2025 Form 11: the new CGT, PRSA and split-year disclosures

Revenue's eBrief 127/26 of 31 August 2026 rebuilt the 2025 Form 11. The return now demands itemised disclosure of CGT deferrals and reliefs, excess employer pension contributions, and split-year treatment. For a founder these are not just new fields; they are where Revenue now cross-checks the reliefs you claimed.

Read the analysis
Corporate Structuring5 September 202612

UK company share capital: how many shares, and the unpaid-capital trap

How many shares should a new UK company issue, and at what value? Many founders copy a number they saw somewhere, and some quietly commit to sums they never meant to owe. Share capital is not the money in the company; it is a set of legal choices made at incorporation, cheap to get right and expensive to unwind.

Read the analysis
Taxation Strategy5 September 202613

The UK-UAE double tax treaty: who taxes what, and how to claim it

The UK-UAE double tax treaty does not make income tax-free. It decides which country may tax each type of income, and only helps if you claim it correctly with a UAE tax residency certificate. It is where the real corridor questions are answered: residence, permanent establishment, and which state taxes the rent.

Read the analysis
Private Wealth4 September 202612

DIFC foundation vs FIC vs UK trust: which structure, and how to move

A UK family investment company, a UK trust and a DIFC or ADGM foundation answer three different questions about control, succession and tax. After the 2025 reforms the honest choice turns on one variable: where the founder is resident. This is the decision layer, and the cost of moving once the wrong one is built.

Read the analysis
Taxation Strategy3 September 202611

The 100% PRSA cap: extracting company cash into an Irish pension

For two years an Irish owner-director could move large amounts of company cash into a personal pension with no benefit-in-kind charge. Finance Act 2024 closed that from 1 January 2025: employer PRSA contributions are now capped at 100% of salary, and the excess is a taxable benefit in kind.

Read the analysis
Private Wealth3 September 202613

Retirement Relief: the €10m cap on passing a business to family

Retirement Relief can pass an Irish business to your children with no Capital Gains Tax, but since 1 January 2025 a €10 million cap applies to owners aged 55 to 69, and €3 million from 70. Tax above the cap can be deferred if the child holds for twelve years, with two clawback clocks to track.

Read the analysis

One final certainty.

We do not exit when complexity enters. We stand by our clients through every regulatory shift, audit, and challenge. Unwavering support is the foundation of our firm.

Choose which cookies you allow. Necessary cookies are always enabled.

Necessary

Essential cookies required for the website to function. These cannot be disabled.

Analytics

Help us understand how visitors interact with our website using Google Analytics.

Marketing

Used for advertising and retargeting through platforms like LinkedIn.

Preferences

Remember your settings such as language and display preferences.