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ITI Tax Publication Details

Value-Added Tax & VAT on Property, Finance (No. 2) Act 2013
Available in Print or eBook Edition

Publication Date: July 11, 2014

The most comprehensive VAT title on the Irish market.

Key Features - Value-Added Tax

Detailed commentary on Irish and EU VAT legislation updated to Finance (No. 2) Act 2013

Analysis of the application of VAT in domestic, EU and multinational commerce

Commentary on VAT administration including Revenue powers and Revenue audits

Commentary on practical VAT management for busy practitioners

Appendices include: historic VAT rates, exempted activities, lists of chargeable goods and services, list of multipliers, distance selling thresholds, list of VAT number formats, reproductions of common VAT forms

Click here to view the Table of Contents for Value-Added Tax material.

Key Features – VAT on Property

VAT treatment applying to the sale of a property

VAT treatment applying to lettings

The Capital Goods Scheme

The transitional rules

VAT treatment of sales of properties by receivers, liquidators and mortgagees in possession

VAT treatment of transfer of business

The impact of EU law on Irish property transactions

Click here to view Table of Contents for VAT on Property material.

Authors – Value-Added Tax

Sean Brodie is a Partner with PwC specialising in VAT. He has lectured extensively on VAT for both the Irish Tax Institute and the Law Society of Ireland and has presented widely on various aspects of VAT. Before joining PwC Sean spent almost 20-years with the Revenue Commissioners.

Gabrielle Dillon is a Director of Dermot O’Brien & Associates, a firm specialising in VAT consultancy services, having previously worked in the VAT Department of BDO. She is an AITI Chartered Tax Adviser (CTA). Gabrielle is the author of VAT Cases & VAT News in the Irish Tax Review and has published various articles on VAT issues. She is a member of the Irish Tax Review Editorial Board and she has lectured frequently in VAT for the Irish Tax Institute.

Authors – VAT on Property

Kevin Devenney is a Senior Manager with Deloitte, specialising in VAT and is an AITI Chartered Tax Adviser (CTA) and Chartered Accountant (ACA). He has considerable experience advising clients on all aspects of VAT on property transactions including the purchase and sale of commercial and residential developments and investor-led transactions. He has also presented widely on VAT matters and is involved in the Irish Tax Institute's Indirect Tax education programme.

Donal Kennedy, a solicitor, is a Director with Deloitte, specialising in VAT. He is chairman of The Law Society Taxation Committee, and represents The Law Society on Indirect Tax TALC. He has worked in indirect taxes in both Ireland and Australia and has presented widely on VAT matters for the Irish Tax Institute, The Law Society and other professional bodies.


Frank Mitchell is a barrister who practices at the Bars in Dublin and London and is a tenant in Monckton Chambers. He is an AITI Chartered Tax Adviser (CTA), a Council member of the Irish Tax Institute and member of the European Commission's VAT Expert Group.

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