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Influencer Marketing and VAT

The focus of this article is the VAT consequences of income received by influencers, but it goes without saying the income generated...

Ireland’s Research & Development Credit - Recent Changes

The Research & Development (“R&D”) credit has been a significant Irish tax incentive since...

Repayment of Warehoused Tax Debt

The Debt Warehousing Scheme (DWS) was aimed at assisting businesses during the Covid-19 pandemic. The DWS allowed for the deferral of the payment of VAT, Employer PAYE, certain income tax labilities, and ...

O’Leary family acquires Douglas Court Shopping Centre

Moore is delighted to have advised the O'Leary family on their recent acquisition of the Douglas Court Shopping Centre in Cork.

Employee Expenses and Benefits

Enhanced Reporting Requirements (ERR) from 1 January 2024

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.

Temporary Business Energy Support Scheme (TBESS)

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

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.

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.

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...

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...

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.

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...

Global Mobility-Sending employees to work in Ireland

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

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).

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.

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.

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...

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 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.

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