Vacant Homes Tax 2023

The Vacant Homes Tax (VHT) is a new annual tax introduced in 2023 with a view to increasing the supply of homes for rent or purchase.

John Morrison Motors Limited Acquired by Bolands BMW

Moore are delighted to have worked with Gary Morrison and his team on their recent acquisition by Bolands BMW.

Non Resident Landlords - Withholding Tax system to be introduced effective the 1st July 2023

Revenue are to introduce a new Non-Resident Landlord Withholding Tax (NLWT) System on the 1st July...

New Solicitors Account Regulations from 1 July 2023

The Law Society of Ireland has introduced new Solicitors Accounts Regulations which will come into force on 1st July 2023.

Global Mobility-Sending employees to work in Ireland

This article sets out some brief information on the tax, social insurance and employment law considerations.

Payroll Update - Benefit in Kind changes from 1st January 2023

The rules for calculating the Benefit in Kind (BIK) charge on company provided vehicles are changing on the 1st January 2023. These changes were originally included in Finance Act 2019 and have a commencement date of the 1st January 2023.

Statutory Sick Pay Scheme

Following the introduction of the Sick Leave Act 2022 employers will be obliged to pay sick pay to their employees from...

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...

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...