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So far Tax has created 10 blog entries.

Covid-19: Tax Liabilities and Cash-Flow Considerations

Written by Brendan Murphy, Tax Director, and Kevin Donovan, Tax Consultant/Senior  Read full article here. This article first appeared in Irish Tax Review, Vol. 33 No. 2 (2020) © Irish Tax Institute   *Updated* Key Measures from the July Stimulus Plan Read our insights below on some of the initiatives outlined in the Government's July [...]

By |2020-08-05T12:55:26+01:00August 4th, 2020|Blog, News|

July 2020 Jobs Stimulus Key Tax Measures & Funding Supports

On 23 July the Irish Government announced the €7.4 billion July Jobs Stimulus, a package aimed at getting people back to work as the Irish economy continues to reopen following the shutdown in response to the COVID-19 pandemic. The Government has stated that the package will “build economic confidence, within public health constraints, and deliver [...]

By |2020-07-30T13:43:20+01:00July 30th, 2020|Blog, News|

Apple Case – Irish Victory or €13bn Loss?

As the Irish Government and Apple win their appeal against the European Commission’s €13 billion tax ruling, our Tax team share their insights. With little sporting action taking place at present, Ireland celebrated a victory of a different kind this week. On Wednesday morning, 15 July 2020, it was announced that the Irish government and [...]

By |2020-07-16T14:59:57+01:00July 16th, 2020|Blog, News|

Moving or Returning to Ireland: What are the Tax Considerations?

There are many tax considerations to weigh up when moving or returning to Ireland. Brendan Murphy and Amy Hartnett discuss. “Could you tell me the way to Innisfree?” The tax nerds among us who have watched The Quiet Man might wonder was John Wayne’s character, Sean Thornton, prepared with the appropriate tax advice when he [...]

By |2020-07-15T16:08:59+01:00July 15th, 2020|Blog|

Budget 2020: Let’s Talk About VAT

In the sixth of our eight articles leading up to Budget 2020, we discuss VAT. VAT is an EU tax, meaning that all EU Member States must broadly align their rules for VAT within an agreed legal framework that sets out minimum and maximum rates; this ensures that VAT does not affect competition within the [...]

By |2019-09-30T09:41:07+01:00September 30th, 2019|Latest News, News|

Key Employee Engagement Programme – Building Together

In this week’s article, we analyse the Key Employee Engagement Programme also known as the “KEEP scheme.” Historically, gains on exercise of share options would have been subject to income tax for employees at the date of exercise. Given our high marginal income tax rates, the ability to incentivise staff through share schemes had been [...]

By |2019-09-18T15:52:05+01:00September 18th, 2019|Latest News, News|

Entrepreneur Relief: A Lot Done, More To Do

This week, we explore the changes we believe are necessary in Budget 2020 for the Revised Capital Gains Tax Entrepreneur Relief (“Entrepreneur Relief”). Entrepreneur Relief was introduced in Budget 2016. It provided that a 20% rate of CGT applies in respect of chargeable gains on the disposal of “qualifying business assets” on or after 1 [...]

By |2019-08-23T17:34:14+01:00August 23rd, 2019|Latest News, News|

Budget 2020: Let’s Talk About Capital Gains Tax

In the first of our eight articles leading up to Budget 2020, we discuss the tax rate on chargeable gains. A reduction in the Capital Gains Tax ("CGT") rate is probably one of the most keenly anticipated changes in this year’s budget. CGT is charged on gains arising on the disposal of chargeable assets, such [...]

By |2019-08-15T12:53:40+01:00August 15th, 2019|Latest News, News|

Countdown to Budget 2020: What To Expect

On Tuesday October 8th, Minister Paschal Donohoe will announce Budget 2020. It will be the 4th budget of the current Fine Gael minority government that will seek continued support from Fianna Fail under the extended confidence and supply agreement. As outlined in the summer economic statement at the end of June, the Government are in [...]

By |2019-08-06T11:56:56+01:00August 6th, 2019|Latest News, News|