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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

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

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

Tax relief under EII schemes
  • LK Shields
  • Ireland
  • November 3 2011

The Finance Act 2011 introduces the Employment and Investment Incentive scheme, replacing the existing Business Expansion Scheme

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

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

Form RSS1 due by March 31 for companies granting options and offering ESPP participation in Ireland
  • Baker & McKenzie
  • Ireland
  • March 19 2014

Companies that grant stock options and offer participation in their ESPPs where the stock purchase rights are treated as options for Irish tax

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

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

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