EY FS Insights

FRS 102: Preparing financial services for year-end 2026

As year-end 2026 approaches, many financial services entities reporting under FRS 102 will be preparing financial statements for the first time since the 2024 periodic review amendments became effective from 1 January 2026. These include ..

VAT grouping changes

Financial services, insurance, asset management and other organisations with restricted VAT recovery are likely to face the greatest impact from the Irish VAT grouping changes. From 1 January 2027, Irish VAT groups will comprise only the ..

The Savings and Investment Account: a significant opportunity, but design will determine its success

The Government’s decision to introduce a Savings and Investment Account (SIA) is one of the most significant retail investment reforms announced in Budget 2027. At its core, the measure is designed to address a long-standing challen..

Budget 2027 Hub

Budget 2027 comes at a time when Ireland is considering how tax policy can support investment, competitiveness and long-term economic growth, while helping individuals make more of their money. Our Budget 2027 insights bring together pers..

Can tax incentives encourage investment? 

As Budget Day approaches, much of the discussion around taxation tends to focus on rates, thresholds and reliefs. All important issues. But increasingly there’s a more interesting narrative entering the conversation: can tax policy influe..

Budget 2027: Turning Tax Reform into Competitive Advantage

EY tax partners Petrina Smyth and Sinead Colreavy were recently interviewed for Finance Dublin’s Tax Monitor edition, sharing their perspectives on Budget 2027, tax policy and the opportunities for Ireland’s financial services..

SSIAs offer lessons for new investment accounts

Plans for an Irish Savings and Investment Account (SIA) scheme have received a broad welcome from the financial services sector, across the political spectrum and from Irish households. A survey by the BPFI last year found that 79 per cent..

Ireland’s private credit opportunity: building Europe’s platform for global growth

1. Private credit plays a growing role in European finance Private credit has expanded at double-digit rates over the past decade, assuming an important role as a provider of finance to the global economy. In the process, it has become a ..

Frontier AI: A Next Test for Operational Resilience

Traditional assumption Emerging reality Disruptions occur as discrete events, affecting one service at a time. A single upstream failure, such as a model update or shared dependency, can degrade multiple services simultaneously. Adversari..

EY launches aviation back office managed service engagement with K2 Aviation

We are pleased to announce the launch of a new aviation managed service engagement with K2 Aviation, a global commercial aircraft lessor, delivered in collaboration with Cloudcards Software. This marks an important step in the development..