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Results: 1-10 of 46

Budget 2013: pension provisions

  • William Fry
  • -
  • Ireland
  • -
  • January 17 2013

The pensions industry breathed a sigh of relief when the Minister for Finance announced during his Budget speech on 5 December 2012 that "as it is

Significant pension changes: changes to the standard fund threshold

  • William Fry
  • -
  • Canada, Ireland, United Kingdom
  • -
  • January 16 2014

The Standard Fund Threshold ("SFT") (ie the maximum allowable pension fund at retirement for tax purposes) has been reduced again, this time from

Tax updates for (re)insurers

  • William Fry
  • -
  • Ireland
  • -
  • January 28 2013

In October 2012, Revenue updated the guidelines for the “gross roll-up” taxation regime for lifeassurance companies. The guidelines now confirm that

Ryanair loses high court appeal on VAT refund

  • William Fry
  • -
  • Ireland
  • -
  • June 4 2013

On 2 May 2013 the High Court ruled that Ryanair was not entitled to claim a VAT deduction for legal and stockbroking fees incurred during its bid to

Changes to CGT retirement relief

  • William Fry
  • -
  • Ireland
  • -
  • February 5 2014

CGT retirement relief is available for individuals aged 55 years and over who dispose of relevant business assets (including agricultural assets

Reform of the tax appeal process in Ireland

  • William Fry
  • -
  • Ireland
  • -
  • December 6 2013

The Appeal Commissioners are responsible for hearing and determining appeals by taxpayers against decisions of the Revenue Commissioners. Issues with

In short: update on recent activities to stimulate the real estate market

  • William Fry
  • -
  • Ireland
  • -
  • March 15 2012

Certain significant developments in the past three months point to a marked increase in real estate linked activity in 2012

Potential tax refund opportunities

  • William Fry
  • -
  • European Union, Ireland
  • -
  • December 5 2012

On 13 November 2012 the European Court of Justice held that the UK’s treatment of UK and foreign dividends for tax purposes was contrary to EU law

Local Property Tax - importance of chargeable value

  • William Fry
  • -
  • Ireland
  • -
  • April 2 2013

As of this year an annual self-assessed Local Property Tax will be charged on the chargeable value of residential properties, subject to certain

Taxation of Irish investment funds - developments

  • William Fry
  • -
  • Ireland
  • -
  • December 23 2013

The recently enacted Finance (No 2) Act 2013 changed the tax rates applicable to Irish resident individual investors in Irish and certain foreign