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NEW TAX REPORTING FOR FAMILY LOANS

Significant tax changes have been introduced for loans from close relatives. The changes introduce a mandatory ‘Capital Acquisitions Tax’ reporting requirement that applies to new and existing ‘specified loans’ from close relatives.

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Retirement Relief – Deadline for Family Transfers

As of 1st January 2025, significant changes will be introduced in relation to Retirement Relief and the restrictions that currently apply.Retirement Relief provides relief from Capital Gains Tax (CGT) on the disposal of certain business assets and shares in certain companies. The relief is of particular importance to succession planning within family businesses.

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Repayment of Warehoused Tax Debt - PPA Deadline Approaching – 1 May 2024

The deadline for engaging with Revenue to agree repayment of warehoused tax debt is 1 May 2024. At this date businesses must have either repaid their warehoused debt or agreed to enter a payment arrangement with Revenue to repay the debt over an agreed period of time.  

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Increased Cost of Business Grant (ICOB)

The Government allocated €257 million for the Increased Cost of Business Grant (ICOB) to support small and medium businesses.

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GENDER PAY GAP REPORTING

For 2024 businesses with a headcount of 150+ employees in any one employing entity are required by law to report on their gender pay gap. In our most recent insight we highlight the reporting requirements and how we can support employers in this area.

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Ireland’s Research & Development Credit - Recent Changes

The Research & Development (“R&D”) credit has been a significant Irish tax incentive since its introduction in Finance Act 2004.

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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...

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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 liabilities, and subsidy overpayments under the Temporary Wage Subsidy Scheme (TWSS) and the Employment Wage Subsidy Scheme (EWSS).

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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.

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Employee Expenses and Benefits

From 1 January 2024 employers will be required to report details of certain tax-free expenses paid to employees. The details must be submitted electronically to Revenue on or before the date the expense item is paid.

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Budget 2024 - Taxation and Expenditure - The Key Takeaways

Minister for Finance, Michael McGrath, and Minister for Public Expenditure and Reform, Paschal Donohoe, today announced the eagerly awaited Budget for 2024.

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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.