Employee Expenses and Benefits

Enhanced Reporting Requirements (ERR) from 1 January 2024

Temporary Business Energy Support Scheme (TBESS)

The deadline for filing claims under the TBESS is the 30th September 2023.

The Life Cycle and Succession of a Family Business

Moore Ireland and Reddy Charlton LLP present "The Life Cycle and Succession of a Family Business". Watch our webinar to gain insights on the legal and tax considerations of succession in a family business.

Central Register of Beneficial Ownership of Trusts (CRBOT)

‘’In an effort to reinforce and build upon the European Union’s Anti-Money Laundering regime, as well as to address rising compliance issues, the EU adopted the Fifth Anti-Money Laundering directive (5AMLD) in early 2020. A key component of this directive was the requirement for...

Riverview Veterinary Group Acquired by Vet Partners

Moore are delighted to have worked with Michael Sexton and the partners of Riverview Veterinary Group on their recent acquisition...

Update - Registration for Temporary Business Energy Support Scheme (TBESS) - 28th November 2022

The portal for registration for the TBESS is now available on the Revenue Online Service (ROS).

Temporary Business Energy Support Scheme (TBESS)

Revenue recently issued guidelines on the operation of the TBESS. The scheme will provide cash payments to qualifying businesses that have experienced a significant increase in their electricity and natural gas costs.

Update to Close Company Surcharge Provisions

Close company surcharges target the accumulation of certain income in companies operating in Ireland. As of the 1st April 2022, Revenue concession on close company surcharges has been lifted and it is important for companies to...

Ireland’s Interest Limitation Rules – Practical Considerations for SMES

Interest Limitation Rules (“ILR”) have recently been introduced to the Irish tax system by Finance Act 2021. The introduction was required to ensure Ireland complies with the EU Anti-Tax Avoidance Directive (“ATAD”) which was adopted...

Revenue Interventions – New Code of Practice 1st May 2022

Revenue recently published its new ‘Code of Practice on Audit and other Compliance Interventions’ which covers all taxes and duties with the exception of customs.