Hanrahan v Revenue: Tax Avoidance and the GAAR (Issue 2 2025)

Update: 2025-06-17

Description

Lee Squires considers the Court of Appeal decision in Hanrahan v Revenue Commissioners on the general anti-avoidance rule (GAAR) in s811 TCA 1997 and its potential implications for Revenue’s future application of the GAAR.

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Hanrahan v Revenue: Tax Avoidance and the GAAR (Issue 2 2025)

#box-pro-ellipsis-176459413751150{-webkit-line-clamp:2;}Hanrahan v Revenue: Tax Avoidance and the GAAR (Issue 2 2025)

Hanrahan v Revenue: Tax Avoidance and the GAAR (Issue 2 2025)

Irish Tax Institute

Hanrahan v Revenue: Tax Avoidance and the GAAR (Issue 2 2025)