An Irish resident & domiciled actress client of ours had worked in US for 10+ years but is now back in Ireland for good with 4 years. She has recently received a US settlement for an agency using her image outside of an agreed contract when she was in the US a number of years ago. (I.e. for Copyright Infringement & Breach of Contract).
Can you advise how this is taxed in Ireland? Is it Case 1 trade income liable to Income tax or CGT?