We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 149

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


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


In short: DIRT rate increase
  • William Fry
  • Ireland
  • January 9 2014

The Finance (No. 2) Act 2013 increased the rate of Deposit Interest Retention Tax (DIRT) from 33 to 41 with effect from 1 January 2014. This rate


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


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


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


Finance Bill extends approved retirement fund drawdowns to 25 years
  • William Fry
  • Ireland
  • December 10 2014

In 2011, the government increased the "imputed or notional distribution of assets" to 5. This is the amount Revenue assumes a person will draw down


ICAV key considerations
  • William Fry
  • Ireland
  • November 13 2014

On 29th July 2014, the Irish Minister for Finance published the Irish Collective Asset Management Vehicle (ICAV) Bill 2014, providing for a structure


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