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Internal Audit Trainee Programme - 2023

Applications are now open for our trainee chartered internal auditor programme.

UKRAINE

Moore is deeply disturbed by the attack by Russian forces on the people of Ukraine. Moore has put controls and processes in place to ensure that the firm is fully in compliance with the EU sanctions package as communicated by the Department of Enterprise, Trade and Employment as they relate to the Russian Federation and Belarus.

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...

TAXATION OF SHARE OPTIONS

As the battle for talent continues, alternative forms of employee remuneration are now common place in many industries. Many companies are now using employee share option schemes to help motivate and retain staff. Share option schemes provide an excellent incentive for employees and...

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...

TAX DEBT WAREHOUSING - APRIL 2022

During 2020, in the months following the outbreak of the COVID-19 pandemic, the Irish Revenue recognised that many businesses faced significant challenges as a result of increased uncertainty surrounding economic activity...

REVENUE INTERVENTIONS – NEW CODE OF PRACTICE 1 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.

INSIGHTS - INTERNAL AUDIT

In our latest insight article, we explore the relevance of data analytics in internal auditing. In so doing, we consider radical uncertainty, and even quote Aristotle.....

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