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Investment funds: recent legal and regulatory developments
- LK Shields
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- European Union
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- April 24 2013
ESMA (European Securities and Markets Authority) have recently published a Questions and Answers to accompany their Guidelines on ETFs and other
Changes to the Investment Limited Partner regime in Ireland
- LK Shields
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- Ireland
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- April 19 2013
The Finance Act 2013 includes proposed measures to alter the tax treatment of Investment Limited Partnerships in Ireland. ILPs authorised by the
Finance Act 2012 - shifting sands
- LK Shields
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- Ireland
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- February 5 2013
The administration of stamp duty has seen a range of changes due to the Finance Act 2012, and these changes are likely to present significant
Finance Act (FA) 2012: stamp duty changes
- LK Shields
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- Ireland
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- June 11 2012
Finance Act 2012 has introduced significant changes to a number of aspects of stamp duty, which fall into two broad categories
Consanguinity relief
- LK Shields
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- Ireland
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- January 5 2012
In the summary of budget measures accompanying the budget speech the Minister for Finance announced that consanguinity relief on transfers of non-residential property would continue until the end of 2014 and would be abolished with effect from 1 January 2015
Tax relief under EII schemes
- LK Shields
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- Ireland
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- November 3 2011
The Finance Act 2011 introduces the Employment and Investment Incentive scheme, replacing the existing Business Expansion Scheme
Update on e-stamping: mandatory e-filing and e-payment
- LK Shields
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- Ireland
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- September 15 2011
The e-stamping system was introduced on 1 January 2010 and for the following 18-month period it was possible to file stamp duty returns online via Revenue Online System (ROS) or alternatively by means of a paper return and to pay the stamp duty via ROS, electronic funds transfer or by cheque
Income tax relief for investment in corporate trades EII scheme
- LK Shields
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- Ireland
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- August 10 2011
The Finance Act 2011 introduces the Employment and Investment Incentive (EII) scheme, replacing the existing Business Expansion Scheme (BES) which was originally introduced in 1984
Corporation tax relief for start-up companies
- LK Shields
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- Ireland
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- April 26 2011
Subject to certain exemptions and reliefs, every company that is tax resident in Ireland is liable to pay corporation tax in Ireland charged on total profits wherever arising
Section 80 Stamp Duties Consolidation Act 1999 (SDCA)
- LK Shields
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- Ireland
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- December 1 2010
Section 80 of the Stamp Duties Consolidation Act 1999 (SDCA) grants a relief from stamp duty in the case of certain company reconstructions and amalgamations subject to meeting certain conditions
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- Workarea - Corporate Tax
- Firm Name - LK Shields