Expense Claims Employers don’t always realise that the payment of expenses to employees can involve a significant amount of tax risk. The reason is that while employees can be reimbursed […]

The 10% Rate of Capital Gains Tax: Entrepreneur Relief The availability of a 10% rate for Capital Gains is a tax break which every entrepreneur should try to exploit. The […]

On 25 December 2016 the Finance Act 2016 was signed into law and as a result many Irish taxpayers, usually unknown to themselves, found themselves saddled with an unpleasant Inheritance […]

If you own foreign assets and haven’t included them in your tax return, you need to make a qualifying disclosure before 1 May 2017 otherwise you could very easily lose […]

The Revenue Commissioners have always taken a hawkish stance on salary sacrifices, albeit often predicated on rather questionable assumptions. They have recently succeeded in bringing on to the statute book […]

Many individuals who are resident in Ireland own investment property located in the UK. The purpose of this article is to provide a practical guide to some of the more […]

Taxation of Estates Sensible tax planning will optimise the tax position of beneficiaries. Intricate tax issues arise across a variety of tax heads in the course of the administration of […]

A significant number of individuals relocate from the UK to the Republic of Ireland (‘Ireland’ hereafter), a trend likely to be emphasised as a result of the recent dramatic overhaul […]

TCA 1997 Section 643 charges certain gains which would not otherwise be liable to income tax and which have been obtained from either the disposal of land (including buildings) or […]

Where shares are acquired by an employee, then he will be potentially liable to income tax on general principles under Schedule E by virtue of TCA 1997 s112 if such […]