Moore Ireland is delighted to announce that it has merged with DHKN
Auto-enrolment involves automatically enrolling employees into a pension scheme, with contributions coming from the employee, their employer and the government.
ISAE (Ireland) 3000 adopted for the assurance of sustainability reporting
This year’s Budget contained new tax measures designed to support low and middle-income earners.
To encourage investment and entrepreneurial activity, a reduced rate of Capital Gains Tax (CGT) was introduced on the sale of certain business assets.
The “Head Office Tax (HOT)” system is a complementary EU tax simplification measure to the “Business in Europe: Framework for Income Taxation (BEFIT)”.
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.
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.
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.
The Government allocated €257 million for the Increased Cost of Business Grant (ICOB) to support small and medium businesses.
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.
Unlock the benefits of Ireland's enhanced R&D Tax Credit program. Get details on the increased credit rate, higher thresholds, and more!