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Families are unlikely to see any substantial changes to their take-home pay come January

After the damp squib that was last year’s Brexit-flavoured budget, it would have been reasonable to expect one sprinkled with more giveaways this time(...)

The key thing in determining liability to taxation is the relationship between the disponer – the person making the gift or inheritance – and the beneficiary

My two children inherited money from my mother-in-law. Because my husband died before her and my son was under 18, he didn’t have to pay tax. My daugh(...)

A single person earning €100,000 a year in Ireland pays almost €12,000 more in tax every year than a married person. Photograph: iStock

As David McWilliams recently explained in this newspaper, one of the biggest demographic shifts in modern Ireland has been the rise of the singleton. (...)