One of the most common questions new clients ask before starting their business is should I incorporate a company. I have covered the advantages of a limited company over a sole trader in the past. But if your business (like so many others) looks like it will make a loss in the first few years [...]
The issue of employee or self employed was very topical with the revenue comissioners early this year. In particular in relation to locums. This blog post is a quick reminder of the questions which employers should ask them selves when determining whether a worker is employed or self employed. If you hire sub contractors on [...]
Its that time of year again. Tax Season. October is almost upon us and I strongly recommend anyone who needs to file a tax return get it in soon. October is a very busy month for all accountants and tax advisors and your accountant/advisor will have more time for you in September. Heres some tips for [...]
I’ve been reviewing the latest revenue defaulters list for Q1.(The list below relates only to cases were settlements were made. The court cases are a different file) In terms of settlements there’s a big geographical difference with €2M collected in Wexford and only €34K collected in Kerry There’s obviously still investigations going on into bogus [...]
The tax treatment of locums has been topical with the revenue for the last year or so. There have been a number of audits particularly to out of hours doctor services. The revenue have published some information in tax briefing 82 which clarifies the situation. Its important to remember that is a complex area of [...]
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Its that time of year again. The NPPR (Non principal private residence charge) is due on or before the 30th of June 2011. The 2011 charge is based upon the ownership and status of the property on the 31st March 2011. What is the NPPR (Non Principal Private Residence) charge? The NPPR charge is an annual [...]
The Finance (No. 2) Bill 2011 has a provision for a new reduced VAT rate at 9%. This rate mainly applies to good and services related to tourism. This list of goods and services on which the VAT rate will change is listed below. Supplies of goods and services at the new 9% rate: catering [...]
Questions have arisen in relation to the VAT treatment of donations to charity, usually for specific disaster appeals, made via mobile phones using SMS shortcodes. The purpose of this eBrief is to clarify the correct VAT treatment that should apply in respect of such donations. Overview: The provision of telecommunications services is liable to VAT [...]
Normal rules The amount of preliminary tax that an individual is required to pay to avoid a charge to interest is the lower of: 90% of the final liability to tax for the current tax year, or 100% of the liability to tax for the immediately previous year, or 105% of the final liability to [...]
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