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Monday, February 12, 2018The Three Main Things Accounta...When it comes to passing an exam, each student, regardless of the subject, knows that every single mark counts. In a...
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Monday, February 06, 2017FAE INTERIM ASSESSMENTThe Interim Assessment for the FAE Tax Elective will take place on 22nd April 2017.
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Tuesday, January 10, 2017CORPORATE TAX – PAYMENT & FI...
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Tuesday, January 10, 2017CORPORATE TAX - CORPORATION TA...
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Tuesday, October 11, 2016Budget 2017
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Wednesday, June 01, 2016TRUSTS - Tax Heads to keep in ...
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Wednesday, May 18, 2016Tax changes in 2016 - Are you ...
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Tuesday, May 17, 2016SHARE BUY BACKS – What to co...
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Monday, March 07, 2016Research & Development Tax Cre...
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Friday, March 04, 2016Residence, Ordinary Residence ...
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Friday, February 26, 2016Agricultural Relief - Finance ...If you're studying for P.6 ACCA, P.2 CPA or the FAE Tax Elective, it is essential that you fully understand the CAT Reli...
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Sunday, January 31, 2016Are you aware of the 2014 Fina...For all those P6 ACCA, P2 CPA and FAE Tax Elective students repeating their professional advanced tax exams who may not ...
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Wednesday, October 14, 2015BUDGET 2016The Minister for Finance Michael Noonan T.D. presented his 2016 Budget yesterday which outlined a wide range of changes ...
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Thursday, October 01, 2015Management Expenses (Investmen...What are included in the definition of Allowable Management Expenses?
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Sunday, May 31, 2015Capital Allowances for Intangi...1. There is no clawback provided the fifteen year life is exceeded. 2. A separate trade is deemed to arise from managin...
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Tuesday, September 01, 2015Interest as a Charge1. In what circumstances can a relief apply? 2. What are the conditions for such a relief?
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Thursday, July 02, 2015VAT RULES - SUPPLIES OF GOODS1. What do we mean by a supply of goods? 2. How do we tax supplies of goods?
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Thursday, May 05, 2016PARTICIPATION EXEMPTION - CAP ...This is an important CGT Relief, examinable at CAP 2 level but which is often overlooked when preparing for this exam.
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Wednesday, February 18, 2015Residence, Ordinary Residence ...Let's examine the provisions of Section 819(1) TCA 1997 which sets out the definition for "Residence."
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Friday, January 23, 2015Definition of the term GROUP f...Section 411 TCA 1997 states that two companies will form a CT Loss Group is one company is a 75% subsidiary of the other...
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Monday, January 05, 2015REVENUE GUIDANCE DOCUMENTS FOL...A number of Revenue Guidance Documents were signed into law on 23rd December 2014 following Finance Act 2014.
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Friday, December 05, 2014PENSIONS - SSAPs (Small Self A...SSAPs (Small Self Administered Pensions)
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Friday, October 03, 2014HIGH EARNER'S RESTRICTIONThe High Earner’s Restriction was introduced in the 2006 Finance Act with effect from 1st January 2007. The objective...
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Thursday, March 20, 2014SARP - Special Assignment Reli...If you're studying for the P.6 Paper, CPA Advanced Tax exam or FAE Tax Elective then you really need to look at SARP in ...
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Thursday, November 27, 2014PENSIONS - The Position at Ret...Most approved pension schemes have been established with what is termed a “Normal Retirement Date” which is the earl...
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Thursday, January 08, 2015What is meant by the term “f...What does it mean? The EC Treaty provides that restrictions on the freedom of establishment of nationals of one Membe...
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Tuesday, May 06, 2014C.G.T - REMITTANCE BASISIf an Irish individual is resident and ordinarily resident in the state but not Irish domiciled, he/she is liable to Iri...
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Wednesday, October 08, 2014Why do students fail their tax...Since 1999 I’ve been provided tax revision courses for all the main accountancy qualifications including ACA, ACCA and...
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Tuesday, March 25, 2014Reduction or Reorganisation of...If an exam question says “this redemption does not meet the requirements for Chapter 9 Part 6 Taxes Consolidation Act ...
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Tuesday, October 14, 2014BUDGET 2015
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Friday, March 08, 2013Business Property ReliefThe relief applies to the following business property. 1. property consisting of a business or an interest in a busin...
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Wednesday, February 05, 2014Capital AllowancesCapital Allowances are granted for “chargeable periods” – accounting periods in the case of companies liable to co...
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Saturday, April 05, 2014Corporation Tax Trading LossesGroup Relief may be claimed where one member of the group is entitled to surrender its trading losses to another member ...
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Friday, February 01, 2013VAT on PROPERTY - NEW RULESBefore attempting a question on VAT on Property you should make sure you understand the definition of each term. For ...
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Thursday, March 07, 2013Corporation Tax DatesA company must submit a return of profits, chargeable gains and other particulars to the Inspector of Taxes 9 months aft...
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Tuesday, February 19, 2013Retirement Relief - S.598 and ...How do you define Retirement Relief? 1. A gain arising to an individual who has attained 55 years 2. on the disposal...
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Tuesday, April 08, 2014Leasing ChargesFinance Act 2008 introduced a new scheme of relief for leasing charges for business cars which seek to limit the availab...
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Monday, April 07, 2014Chargeable Accounting PeriodsCompanies are liable to Corporation Tax for each chargeable accounting period. The Chargeable Accounting Period (CAP)...
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Thursday, March 22, 2012Corporate Migration of Tax Res...One implication of migration of residence is the cessation of a company being part of a CGT Group.
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Friday, January 29, 2016Dramatically Increase your cha...It's one thing to learn tax from lectures and textbooks. It's something else entirely to make sound professional decisio...