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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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 […]
Continue ReadingResidence 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 […]
Continue ReadingForeign Income and Assets: Disclosure Deadline
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 […]
Continue ReadingSalary 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 […]
Continue ReadingCross 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 […]
Continue ReadingTaxation 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 […]
Continue ReadingTaxation of UK Individuals domiciled in Ireland
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 […]
Continue ReadingDisposals of Shares in Landowning Companies
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 […]
Continue ReadingTaxation 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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