by Marc Whitney | Jul 28, 2014 | Payroll
Revenue has updated Part 05-02-19 (PDF, 92.5KB) of the Income Tax, Capital Gains Tax and Corporation Tax manual on the Revenue website to: set out the position in relation to the tax treatment of expenses of travel and subsistence incurred by non-executive directors...
by Marc Whitney | Jul 18, 2014 | Payroll
Revenue posted the following information this week regarding certain information that must be furnished for VAT. The Finance (No.2) Act 2013 inserted a new section 108A in the Value-Added Tax Consolidation Act 2010 (VATCA 2010) which provides for the issue of a notice...
by Marc Whitney | Jul 9, 2014 | Payroll
Further to our post Like doing it online?, informing you about Revenue’s introduction of an online version of the Form 12 tax return Revenue have issues the following update: The eForm 12 2013 was introduced in two phases, with the first phase launched in April...
by Marc Whitney | Jul 4, 2014 | Payroll
Revenue have issued a Statement of Practice on their website in relation to Foreign Branch Double Taxation Relief. This statement addresses an issue, that particularly affects the insurance industry, relating to double tax relief for foreign tax paid by foreign...
by Marc Whitney | Jun 24, 2014 | Payroll
Legislation governing LPT provides for payment by a liable person of the amounts due in respect of 2013 (half year), 2014, and arrears of 2012 Household Charge (HHC) in either a single payment (per year) or by phased payments over the course of each year. One of the...
by Marc Whitney | May 26, 2014 | Payroll
Notice from Revenue (Source: Revenue) On 2 May 2014, the Minister for Finance announced that the scope of two Local Property Tax (LPT) reliefs in relation to residential properties that are occupied by certain disabled and/or incapacitated individuals would be...
by Marc Whitney | May 9, 2014 | Payroll
The Revenue manual Part 15.01.40 (PDF, 169KB) regarding relief for key employees engaged in Research and Development (“R&D”) activities has been updated to take account of changes made by Section 13 of Finance (No 2) Act 2013 in relation to: clawback...
by Marc Whitney | May 7, 2014 | Payroll
The eForm 12 2013, the electronic version of the paper Form 12 2013, is now accessible via www.revenue.ie This eForm allows employees, people in receipt of pension income and non–proprietary directors to make a return of income and claim tax credits, allowances and...
by Marc Whitney | Apr 30, 2014 | Payroll
Reimbursement of motoring expenses incurred can be dealt with in various ways for employees that use their private cars for business purposes. Please note that round-sum motoring expenses payments are taxable in full and must be treated as pay. Re-imbursement...
