Amendment limiting the availability of Dwelling House Relief
The Finance Bill 2016 proposed amendments to the Dwelling House Relief. We summarise the effect of these amendments.
CGT Payment Deadlines
(1) CGT Payment Deadline - 15 December 2017 The due dates for payment of capital gains tax (CGT) for the tax year 2017 are as follows: 15...
Update on Ireland's International Tax Strategy
As part of Budget 2017, the Department of Finance has published an Update on Ireland’s International Tax Strategy. The document sets out...
Tax benefits of an incorporated business
When starting up a business many people are faced with the dilemma of whether to set up business as a sole trader or to incorporate and...
CGT 7 year exemption not to be extended in Budget 2015, according to Minster for Finance
The Irish Minister for Finance, Mr Michael Noonan, has announced that he will not extend the CGT "seven year" exemption which is to...
Next phase of mandatory iXBRL filing commences on 1 Oct 2014
The next phase of mandatory filing of financial statements in iXBRL format will commence on 1 October 2014. All corporates will be...
Reform of the Tax Appeal System
Minister of Finance, Mr Michael Noonan TD, launched a public consultation process in relation to amendments of the tax appeal system. The...
Mini One Stop Shops ("MOSS")
As of 1 January 2015 new VAT regulations apply to the digital economy. Suppliers of telecommunications, electronically supplied services...
BEPS Project - Preventing the Granting of Treaty Benefits in Inappropriate Circumstances
The BEPS project addresses forms of tax treaty abuse consisting of arrangements that “erode” the tax base or that avoid tax through...
