Overview Of Ireland's Corporation Tax Filing & Payment Requirements

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Filing Financial Statements For Irish Companies Through ROS In iXBRL

 
Filing Financial Statements For Irish Companies Through ROS In iXBRL

What Is iXBRL Filing All About?

Legislative changes in the Finance Acts 2012 and 2013 extended the definition of a Corporate Tax Return to encompass financial statements. Revenue requires mandated companies to submit these financial statements through ROS in iXBRL.

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4 Important Tax Issues To Remember For Irish Close Companies

 
4 Important Tax Issues To Remember For Irish Close Companies

Almost all companies in Ireland are “close companies”. The provisions concerning close companies were introduced in an attempt to counter the tax advantage that could be obtained by the retention of profits in closely held companies, where they attracted tax at a lower rate than the higher rates of personal tax to which those profits would be subject if distributed as dividends to shareholders.

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Irish Corporation Tax Payment & Filing Deadlines

 
Irish Corporation Tax Payment

Corporation Tax Payments - Preliminary Corporation Tax

Preliminary Corporation Tax (“PCT”) for “large companies" i.e. companies with a liability greater than €200,000 in the preceding accounting period (“AP”), is due in two instalments:

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Restoration In Ireland – The Key Facts

 
Restoration In Ireland – The Key Facts

In Ireland, there are two restoration methods available once a company has been struck off. The two methods are restoration by administrative action and restoration by court order, each of which is dependant on certain conditions.

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Handling Insider Information In Ireland

 
Handling Insider Information In Ireland

“Insider information” is confidential information on the affairs, functions, or financial status of a company listed on a stock exchange which can influence the market price of its shares traded on a regulated market. such as the Main Securities Market of the Irish Stock Exchange.

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Home Renovation Incentive Scheme

 
Home Renovation Incentive Scheme

The Home Renovation Incentive (“HRI”) scheme was introduced for individuals in Finance (No.2) Act 2013. It provides tax relief by way of income tax credit at 13.5% of qualifying expenditure incurred in the period from 25 October 2013 to 31 December 2015. Qualifying expenditure includes repair, renovation or improvement works on an individual’s principal private residence in Ireland using the services of a tax-registered and tax compliant builder/ contractor.

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What Is A Whistle-Blower

 
What Is A Whistle Blower

A whistle-blower may be defined as a person who alleges misconduct, dishonesty or illegal activity occurring in an organisation. The whistle-blower may be a current or past employee and their allegations may be in connection with current or past actions. 

Practical VAT Update (ROI) – Part 2

 
Practical VAT Update (ROI) – Part 2

This blog is a follow on from a previous post on the “Practical VAT Update - Ireland” and it is advisable that this is read in conjunction with the earlier blog.

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Foreign Investment in Irish Property – The Road to Recovery

 
Foreign Investment in Irish Property – The Road to Recovery

On 11 February 2014 Donald Trump Snr announced that his firm had purchased Doonbeg Lodge and Golf Resort in Co. Clare for circa €15m. The acquisition was completed less than one month after the appointment of Receivers.

The Personal Insolvency Act 2012 – An Overview

 
The Personal Insolvency Act 2012 – An Overview

The Personal Insolvency Act 2012 (the “Act”) was signed into law on 26 December 2012. The Act introduces reforms to the Bankruptcy Act 1988, which has been widely criticised as being draconian and outdated.

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