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VAT Consequences Of Ceasing To Trade

 
VAT Consequences Of Ceasing To Trade

There are a number of reasons why a business may cease to trade, for example:

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Functions of the Office of the Director of Corporate Enforcement

 
Functions of the Office of the Director of Corporate Enforcement

The Office of the Director of Corporate Enforcement (ODCE) is required to promote compliance with the requirements of the Companies Acts and to bring non-compliant officers and companies to account.  Paul Appleby is currently the Director of Corporate Enforcement and the ODCE has 50 staff. 

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Tax Issues: Non-Irish Residents Transferring Irish Company Shares

 
Tax Issues    Non Irish Residents Transferring Irish Company Shares

No Irish Capital Gains Tax (“CGT”) will arise on the disposal by a non-Irish resident individual or corporate of a shareholding interest in an Irish company where the shares in the Irish company are either:

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Ireland 4th Best Country For Business, Says Forbes

 
Ireland 4th Best Country For Business, Says Forbes

On 3rd October Forbes released its annual Best Countries for Business report and Ireland made the top 10 again, and not just the top 10, it came in 4th - 2 places higher than last year.

Availing Of International Tax Treaty & EU Directive Benefits

 
Availing Of International Tax Treaty

In order to guard against the fiscally harmful practice of treaty shopping, most international tax treaties carry provisions limiting treaty benefits to residents meeting certain tests set out in the treaties.

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Restoration Of An Irish Company Following Voluntary Strike Off

 
Restoration Of An Irish Company Following Voluntary Strike Off

If a Company has been Voluntarily struck off the Register of Companies pursuant to Section 311 of the Companies Act 1963 (as amended) an application can be made to have the Company restored, either to the Registrar of Companies at the Companies Registration Office (CRO) or to the High Court, depending on the length of time which has elapsed since the date of dissolution. The applicable procedures involved in these scenarios are outlined below.

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Ireland: Reliance On Third Parties To Undertake Due Diligence

 
Ireland   Reliance on Third Parties To Undertake Due Diligence

In our blogs published on 4 July and 15 August last, we provided an overview of the anti-money laundering legislation that has been introduced in Ireland and the different levels of customer due diligence (CDD) that can be applied.

VAT Agents – Disclosed And Undisclosed

 
VAT Agents – Disclosed and Undisclosed

VAT legislation recognises two types of agents; disclosed and undisclosed.

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Administrative Restoration - UK Companies

 
UK Companies Act 2006

The Companies Act 2006 introduced an administrative procedure to restore a UK company to the Register after it has been struck off under ‘certain conditions’.

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