Sunday, Oct 1, 2023


Tax News

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Agricultural Relief - Finance Act 2014 Changes

Posted on: Friday, February 26, 2016

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 Reliefs especially Agricultural Relief.

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Are you aware of the 2014 Finance Act Changes to Business Tax?

Posted on: Sunday, January 31, 2016

For all those P6 ACCA, P2 CPA and FAE Tax Elective students repeating their professional advanced tax exams who may not have bought the most recent study material or who are practicing exam papers that haven't been updated, please be aware that there were significant changes in Finance Act 2014, especially in the areas of:

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Posted on: Wednesday, October 14, 2015

The Minister for Finance Michael Noonan T.D. presented his 2016 Budget yesterday which outlined a wide range of changes to the tax system with particular emphasis on personal taxation, initiatives to begin equalising the tax treatment of the self-employed and employees as well as steps to support businesses in Ireland.

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Management Expenses (Investment Company)

Posted on: Thursday, October 01, 2015

What are included in the definition of Allowable Management Expenses?

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Capital Allowances for Intangible Assets

Posted on: Sunday, May 31, 2015

1. There is no clawback provided the fifteen year life is exceeded. 2. A separate trade is deemed to arise from managing, developing or exploiting the intangible assets and the relief is ring-fenced to that trade.

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