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Results: 1-10 of 144

ICAV key considerations
  • William Fry
  • Ireland
  • May 8 2015

On 4th March 2015, the Irish President enacted the Irish Collective Asset-management Vehicles (ICAV) Act 2015 (the “Act”), providing for a structure


CJEU decision on VAT groups to impact financial services sector
  • William Fry
  • European Union, Ireland
  • October 8 2014

The case was triggered by a decision by the Swedish tax authority to charge VAT on the supplies of IT services from Skandia America Corporation in


Irish budget briefing 2015 - update
  • William Fry
  • Ireland
  • October 15 2014

Budget 2015 was announced today, 14 October 2014. It is seen as the first non-austerity budget in recent years as evidenced by cuts in the higher rate


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


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


Share option plans in Ireland
  • William Fry
  • Ireland
  • December 17 2014

Share Reserve: Typically 10 to 15 of the company’s total issued share capital. Class of Shares: Generally, the shares underlying employee share


Irish budget briefing 2014 - update
  • William Fry
  • Ireland
  • October 16 2013

Budget 2014 was announced today, 15 October 2013


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


Budget 2014: government U-turn on Pensions Levy
  • William Fry
  • Ireland
  • November 6 2013

The Minister for Finance, Michael Noonan, appears to have backtracked on the commitment made in last years' Budget when he announced that the