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 156

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


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


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


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


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


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


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


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


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


Finance (Tax Appeals) Act 2015 - Commencement
  • William Fry
  • Ireland
  • March 4 2016

The commencement order for the Finance (Tax Appeals) Act 2015 has been signed by the Minister for Finance. The Act, which revises the law concerning