Monday, Dec 23, 2024

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Retirement Relief - S.598 and S.599 TCA '97

Posted on: Tuesday, February 19, 2013

How do you define Retirement Relief? 1. A gain arising to an individual who has attained 55 years 2. on the disposal of his/her business / farm / shares in his/her family company 3. is disregarded for the purposes of Capital Gains Tax where the consideration is less than €750,000 in respect of disposals between 1st January 2007 and 1st January 2014.

Leasing Charges

Posted on: Tuesday, April 08, 2014

Finance Act 2008 introduced a new scheme of relief for leasing charges for business cars which seek to limit the availability of allowances for leasing charges by reference to the carbon emission levels of cars.

Chargeable Accounting Periods

Posted on: Monday, April 07, 2014

Companies are liable to Corporation Tax for each chargeable accounting period. The Chargeable Accounting Period (CAP) is usually the period for which the company makes up a set of accounts. For example, a company prepares a set of accounts for the year ended 31st December 2013.

Corporate Migration of Tax Residence within E.U.

Posted on: Thursday, March 22, 2012

One implication of migration of residence is the cessation of a company being part of a CGT Group.

Dramatically Increase your chances of PASSING your professional Tax exams

Posted on: Friday, January 29, 2016

It's one thing to learn tax from lectures and textbooks. It's something else entirely to make sound professional decisions based on a wide range of information – yet, this is what your exam requires. Our intensive revision courses are aimed at enhancing your tax knowledge and understanding as well as helping you develop a capacity for analysis, reasoning and solid decision making thereby PASSING your tax exams and in turn securing your professional qualification.