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Results: 1-10 of 165

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


In short: maintenance for children
  • William Fry
  • Ireland
  • January 14 2015

Finance Act 2014 has curtailed the provision in legislation which allowed parents to make payments for the support, maintenance or education of


Changes to Ireland’s general anti-avoidance regime
  • William Fry
  • Ireland
  • January 14 2015

Substantial changes have been made to Ireland’s general anti-avoidance regime (GAAR) in an effort to simplify the procedures Revenue must follow to


New Government legislation programme: industry & sector specific breakdown- SpringSummer 2015
  • William Fry
  • Ireland
  • January 16 2015

The Irish Government has published its legislation programme for the SpringSummer 2015 parliamentary session. There are 32 Bills which are currently


Non-taxable persons can be included in VAT Groups
  • William Fry
  • European Union, Ireland
  • May 1 2013

VAT Grouping allows for several entities to be treated as one single entity for VAT purposes. The Commission had argued that each person to be


Ireland’s International Tax Strategy
  • William Fry
  • Ireland
  • October 25 2013

Budget 2014 saw the publication of Ireland's International Tax Strategy which sets out the objectives and details of Ireland's corporate tax regime


AML update political agreement reached on AML IV
  • William Fry
  • European Union, Ireland
  • January 8 2015

The European Parliament and Council of the EU have reached political agreement on the Fourth Money-Laundering Directive (AML IV). Under the deal


Proposed Financial Transaction Tax directive still on hold
  • William Fry
  • European Union, Ireland
  • January 8 2015

In another blow to the controversial proposed Financial Transaction Tax (FTT), finance ministers representing the 11 participating Member States


Early access to AVC's
  • William Fry
  • Ireland
  • September 9 2013

Individuals who have made additional voluntary contributions (AVCs) to their occupational pension scheme can now take a once-off early withdrawal of


Changes to VAT place of supply rules
  • William Fry
  • Ireland
  • May 6 2014

From 1 January 2015 the VAT place of supply for telecommunications, television radio broadcasting and electronically supplied services (TBE Services