Irish Tax Institute

Lobbying Organisation Irish Tax Institute

Date published 21 Jan, 2022

Relevant Matter Legislation

Public Policy Area Taxation

Period 1 Sep, 2021 to 31 Dec, 2021

Specific Details Meeting of the TALC Direct/ Capital Taxes Sub-committee (The minutes of this meeting have been published by TALC).

Intended results To better understand technical and administrative issues related to direct and capital taxes.

Name of person primarily responsible for lobbying on this activity Clare McGuinness

Did any Designated Public Official(DPO) or former Designated Public Official(DPO) carry out lobbying activities on your behalf in relation to this return? You must include yourself, and answer Yes, if you are a current DPO or a DPO at any time in the past. (What is a Designated Public Official?) No

Did you manage or direct a grassroots campaign? No

Was this lobbying done on behalf of a client? No

Lobbying activity

The following activities occurred for this specific Subject Matter Area.

Meeting (2-5)

Meeting on 2 September 2021. Meeting on 8 December 2021.

Email (2-5)

Follow up email to Revenue on 5 October 2021 seeking further clarification in relation to the updated Exchange Traded Funds (ETFs) Guidance. Emails to Revenue on 15 and 20 December 2021 seeking further clarification in relation to the effective date of the new Exchange Traded Funds (ETFs) Guidance.

Submission (1)

Submission to Revenue on 18 October 2021 seeking clarification in relation to the impact of anti-dilution clauses in a constitution in the context of section 500 Taxes Consolidation Act 1997.

Designated public officials lobbied

The following DPOs were lobbied during this return period on this specific Subject Matter Area. These DPOs were involved in at least one of the Lobbying Activities listed above, but not necessarily all of them. As returns are specific to a Subject Matter Area the above Lobbying Activities may be associated with multiple returns.

Declan Rigney Assistant Secretaries or Equivalent Grades (The Office of the Revenue Commissioners)