HeyJaredSeamus McElvanna
- Indexed articles, last 90 days
- 3
- Latest publication
- Sep 14, 2026
- Outlet visibility, for Irish News
- Top 50K sites
- Earliest in this view
- Jul 6, 2026
Latest articles
Seamus McElvanna: Can I pay my capital gains tax by instalments? (opens the original)
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QUESTION: I have heard that I can pay my capital gains tax (CGT) by instalments. Is this true? ANSWER: Capital gains tax is typically payable in full by January 31 following the end of the tax year in which the gain arises. In some situations, though, particularly where a sale involves staged payments, you may be eligible to pay CGT by instalments. The legislation covering this is Section 280 of the Taxation of Chargeable Gains Act 1992 (TCGA 1992). This can be particularly relevant in scenarios
Seamus McElvanna: What to consider if you're relocating outside the UK (opens the original)
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QUESTION: I had surgery to deal with a chronic back problem and also incurred significant costs for cosmetic surgery including teeth straightening/whitening and lip augmentation. I am a social media influencer. Are these costs tax deductible? ANSWER: In short: this depends on whether the surgery was carried out wholly and exclusively for business reasons, or whether personal motives were also involved. HMRC take a tough line on cosmetic and health-related costs, so each case needs to be consider
Seamus McElvanna: The tax advantages of moving to Ireland (opens the original)
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QUESTION: Iâve heard that Ireland has a favourable tax system for anyone not born there? Is that true? ANSWER: In some circumstances, yes. Ireland offers favourable tax treatment for individuals who are resident in Ireland but remain non-domiciled for tax purposes. However, the key factor is where you are domiciled under Irish law Ireland continues to distinguish between residence and domicile, unlike the UK which ceased using domicile as a tax concept from April 6 2025. In Irish tax law, domi
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