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Large Cases – High Wealth Individuals Division (LC – HWID) Branch

“Welcome to the Large Cases – High Wealth Individuals Division Branch. I am Kieran Twomey Principal of Twomey Moran, part of the PwC network. To be able to competently advise high net worth individuals it is imperative that a tax practitioner is up-to-date on what sectors and aspects of tax compliance Revenue are focussing on. Good relationships with Revenue staff are also crucial. The Large Cases – High Wealth Individuals Division branch provides both these aspects to members”

Large Cases – High Wealth Individuals Division (LC – HWID)

Revenue’s LC- HWID was formed in June 2018. The division is responsible for the management and development of service, compliance and audit functions relating to high wealth individuals in the State and to challenge tax avoidance transactions, using the General Anti-Avoidance Rule and other measures. The division is also responsible for service delivery and tax compliance in respect of certain types of pension schemes.

Your Local Network

Institute branch representatives engage with local Revenue on day-to-day issues that members experience when interacting with LC-HWID and on the developments in the division’s activities.

Latest Developments

A meeting between Institute branch representatives and Revenue LC-HWID staff was held in November 2023. The meeting focused on important issues for members working with LC–HWID clients, including:

  • The LC-HWID case base, approach to interventions and areas of focus
  • Activities led by the National Anti-Avoidance Branches
  • Revenue’s Pensions Branch activities
  • Practitioner feedback on information requests from Revenue during the peak compliance season

2023

Read a summary note of the November 2023 meeting

2022

Read a summary note of the October 2022 meeting

View a list of the senior management team

2021

Read a summary note of the September 2021 meeting

View the main sectors for HWI cases as allocated to each HWI Branch in 2021

View an organisational chart of the senior management team

2020

Read a summary note of the September 2020 meeting

View an  organisational chart of the senior management team

2019

Read a summary note of the May 2019 meeting

View an organisational chart of the senior management team

Share Your Feedback

Feedback from members is invaluable in assisting our representations to Revenue and keeping members informed of developments.

To share your feedback on matters relating to LC-HWID you can contact us:

Samantha Feely-Lenehan
Senior Manager Member Services
Tel: 01 6631707
Email: sfeely@taxinstitute.ie

Mary Healy
Senior Representations Manager
Tel: 01 6631743
Email: mhealy@taxinstitute.ie