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Expense Payments to Employees

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 […]

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Innovation Advisors Cork

Entrepreneur Relief

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 […]

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Tax Incentives Consultants

Residence Exemption from CAT

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 […]

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Inheritance Advice Cork

Salary Sacrifices

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 […]

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FX Income Consultants

Cross Border Assets

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 […]

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Tax Relief Advice

Taxation of Estates

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 […]

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Startup Consultants

Taxation of Restricted Shares

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 […]

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