Ireland’s General Anti-Avoidance Rule and the Rule of Irish Law



Ireland's General Anti-Avoidance Rule and the Rule of Irish Law


Ireland's General Anti-Avoidance Rule and the Rule of Irish Law (eBook)


Key Features

Launching the book, Paul Gallagher, SC, and former Attorney General noted that this is the first book to focus on the interpretation of tax law in Ireland, while giving a very impressive overview of anti-avoidance rule.

Helen O’Sullivan, President of the Irish Tax Institute added: “This is an important publication for our Chartered Tax Adviser members and for stakeholders in Irish taxation, given the recent and ongoing developments in the area of anti-avoidance, not just in Ireland but internationally…The publication gives a detailed analysis of how the Irish GAAR regime has developed while it also looks at the central elements of GAAR in other jurisdiction such as the UK and Canada. It is a particularly timely publication, providing a complete overview of what is currently taking place in the EU and their approach to the concept of a GAAR, along with that of the ECJ.

Speaking at the launch, Tom Maguire, author of the book and Leader of PwC’s Tax Technical Centre said: “The general anti-avoidance legislation in Ireland is extremely complex and understanding how this is interpreted and applied to particular situations is critical.  Getting the interpretation wrong can have serious financial consequences for a business. For example, a misinterpretation may result in significant financial penalties and interest applying.

A new in-depth and technical analysis of section 811

  • The rule of Irish law and statutory interpretation
  • Irish anti-avoidance case law – McGrath, O’Flynn, Droog
  • Section 811 – definitions and application
  • Section 811A – Revenue powers, formation and delivery of opinion
  • Appealing provisions within s811
  • GAAR in other jurisdictions – Canada and UK
  • Anti-avoidance doctrine at European Court of Justice

View a more comprehensive overview of the material covered in this book

Extracts from Forewords

Tom analyses the provision together with its recent interpretation in O’Flynn with the skill and precision of a cardiothoracic surgeon.
Conor Kennedy BL

This text provides an excellent basis to stimulate both societal debate and academic research on these issues.
Dr Gerardine Doyle, UCD

This book is essential reading for all Chartered Tax Advisers (CTA) as the importance of understanding the key elements of s811 is critical in providing advice.
Julie Burke, Solicitor, Member Commission on Taxation 2009

This book reinforces Tom’s reputation as one of the country’s pre-eminent tax commentators and it is my pleasure to recommend it to anyone looking to unpick the Gordian knot of tax avoidance.
Frank Mitchell, BL


Tom Maguire is a Tax Partner in Deloitte. He is a Fellow of both the Irish Tax Institute (FITI Chartered Tax Adviser (CTA)) and the Association of Chartered Certified Accountants. He also holds an MBA from Trinity College Dublin. He is the Editor of Direct Tax Acts, the Institut’es leading edition of the 1997 Taxes Consolidation Act. He is author of Taxing GAAP and IFRS, a co-author of the Institute’s Taxing Financial Transactions and contributor to Irish Tax Policy in Perspective. He is a member of the editorial board and a regular contributor to the Irish Tax Review. He lectures widely on tax matters. He is Irish correspondent for European Taxation, the official journal of CFE Tax Advisers.