Large Corporates Division (LCD)

Brian Brennan

​​“Welcome to the Large Corporates Division (LCD) Branch. 

Brian Brennan is my name. 

I am a Tax Partner in KPMG and Chair of the Large Corporates Division (LCD) Branch. 

In the current climate it is all the more important that tax practitioners have good relationships with Revenue so that they understand Revenue’s approach and priorities and Revenue in turn understand the demands on practitioners and their clients. Open interaction allows matters to be resolved before they become a problem.”

Large Corporates Division (LCD) Branch

Revenue’s LCD is responsible for the management and development of service, compliance and audit functions relating to the largest corporate businesses in the State.

Dublin Castle
Calendar

Latest Developments 

A meeting between Institute Branch Representatives and Revenue’s LCD was held in October 2025. The meeting focused on important issues for members working with LCD clients, including:

  • The change to the threshold for entry to LCD and the transition of cases

  • Priority areas of focus for the sectoral and the Transfer Pricing branches in LCD

  • A Pillar Two update

  • Update on Automatic Information Exchange

  • Practitioner feedback on engaging with LCD

    • Read a summary note of the October 2025 meeting 

    View an organisation chart of the LCD senior management team in October 2025