For the second year running, the historically benign month of March has seen a jump of around €1 billion in corporation tax receipts. And, just like last year, the Department of Finance has suggested that “this may reflect, in part, a timing issue i.e. the earlier payment of receipts”. We can stop beating around the bush, the “timing issue” is now official code for Apple. When corporation tax receipts increased by over €1.3 billion in March last year, The Currency identified only two large Irish companies with an accounting year ending in September, which means they pay corporation tax in…

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