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Changes to VAT for defined contribution pension schemes
  • Eversheds LLP
  • Ireland
  • April 15 2015

The Finance Act 2014, enacted last December, has extended certain exemptions from VAT provided to collective investment schemes to defined


Ireland - annual share scheme report electronic submission now required
  • Baker & McKenzie
  • Ireland
  • February 24 2015

Companies are required to submit an annual report, Form RSS1, to the Irish Revenue in relation to certain types of equity awards granted to employees


Certain health insurance reimbursements prohibited- immediate action required for IrishNI companies with US employees
  • Arnall Golden Gregory LLP
  • Ireland, USA
  • May 20 2015

Irish and Northern Irish companies with employees in the US need to read this update and take immediate action if needed. And I'm not just writing


Budget 2013
  • Arthur Cox
  • Ireland
  • January 14 2013

On 5 December 2012, the Minister for Finance published the budget for 2013. A number of significant changes have been made to the tax treatment of


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


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


Restricted share awards
  • A&L Goodbody
  • Ireland
  • November 26 2013

Restricted Share Awards or "Clogged Shares" are shares awarded to employees where the employee owns the shares up-front, but is restricted from


Pension providers and employers to remit local property tax
  • Mason Hayes & Curran
  • Ireland
  • March 20 2013

Pension providers and employers will, no doubt, be watching reports on the payment of the Local Property Tax ("LPT") with interest. They may not be


Ireland employee benefits share incentive schemes
  • Matheson
  • Ireland
  • May 23 2013

Employee share incentive schemes provide an effective means of rewarding employees by offering tax savings on the acquisition of company shares


Reduced ARF thresholds
  • William Fry
  • Ireland
  • September 9 2013

Approved Retirement Funds (ARFs) allow people to keep part or all of their retirement fund invested post retirement age. Income can be drawn from an