Sunday, Dec 22, 2024

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Interest as a Charge

Posted on: Tuesday, September 01, 2015

1. In what circumstances can a relief apply? 2. What are the conditions for such a relief?

VAT RULES - SUPPLIES OF GOODS

Posted on: Thursday, July 02, 2015

1. What do we mean by a supply of goods? 2. How do we tax supplies of goods?

PARTICIPATION EXEMPTION - CAP 2 Tax Paper

Posted on: Thursday, May 05, 2016

This is an important CGT Relief, examinable at CAP 2 level but which is often overlooked when preparing for this exam.

Residence, Ordinary Residence and Domicile

Posted on: Wednesday, February 18, 2015

Let's examine the provisions of Section 819(1) TCA 1997 which sets out the definition for "Residence."

Definition of the term GROUP for Corporation Tax Loss purposes?

Posted on: Friday, January 23, 2015

Section 411 TCA 1997 states that two companies will form a CT Loss Group is one company is a 75% subsidiary of the other or both companies are 75% subsidiaries of a third company.