BDO Ireland Partner Angela Fleming examines the practical challenges of the current preliminary tax regime and outlines changes for the preliminary tax system in the latest edition of Finance Dublin, Irish Tax Monitor.

BDO Ireland LLP is an accountancy and business advisory firm that provides Audit, Tax, Deals, and Consulting, Risk & Outsourcing (CR&O) services to entrepreneurial, growing and ambitious businesses. Following our merger with BDO UK in July 2026, we operate out of 19 locations across the UK and Ireland. Employing 8,500 people and with revenues of approximately €1.2 billion, we are one of Europe’s largest accountancy organisations focused on the ambitious and entrepreneurial mid-market. With more than 100 years of experience and a strong entrepreneurial heritage, we are uniquely positioned to support businesses at every stage of their journey – from start-up to FTSE, from local markets to international growth. We put our people and our clients at the centre of everything we do – delivering insight and quality, and in doing the right thing for business and society. BDO LLP is part of the BDO International network, providing professional services in 169 countries, with 95,000 people working out of 870 offices worldwide. It has revenues of US$11 billion.