Anne Hogan’s Article on the impact on carry- forward of trading losses, published in the Irish Tax Review

The article, co-authored with Tom Power, Barrister-at-Law, explores the case law and commentary on when a trade is regarded as having changed to such a degree that it is no longer “the same trade”, which has a particular impact on the ability to carry forward trading losses.

Click here to read the full article.

This article first appeared in Irish Tax Review, Vol. 28 No. 4 (2016) © Irish Tax Institute