March 31, 2020

The legislation providing for the Temporary Wage Subsidy Scheme was enacted on 27th March 2020. We have highlighted the main elements of the legislation and made further observations on the scheme. To read more, click here

March 30, 2020

The Government announced a Temporary Wage Subsidy Scheme on 24 March 2020. This replaces the previous COVID-19 refund scheme, which provided for a special support payment of €203 per week (for up to 6 weeks) in respect of workers who were temporarily laid off as a resu...

October 9, 2019

Budget 2020

The Minister for Finance Paschal O'Donohoe presented Budget 2020 to the Dáil where he outlined the taxation changes proposed for the coming year.

The Budget highlights and how they may impact your business are outlined in our Budget summary.

You can down...

August 30, 2019

Ireland offers useful tax incentives for Irish resident companies which carry on a trade which involves
the acquisition, development and licensing/exploitation of intellectual property (“IP”). Click here to read a brief overview of some of the main tax benefits that ar...

February 26, 2019

During her speech at the Irish Tax Institute's Annual Dinner, Marie called on the government to facilitate a consultation process by publishing changes in tax legislation prior to the publication of the Finance Bill. Her comments featured in The Independent and you can...

February 7, 2019

A start-up exemption exists for companies that commence

carrying on a trade before 31 December 2021. The company is

exempt from corporation tax and capital gains tax for the first three

years provided the tax liability in the year does not exceed €40,000.

Read our full rep...

February 7, 2019

Revenue have recently introduced changes to the automatic

granting of releases from the obligation to operate Irish payroll

taxes and now require employers to write to Revenue once an

employee employed by an employer resident in a tax treaty

country has from 1 January 2018...

February 4, 2019

Return of Share Options: Reporting Deadline 31 March 2019

The due date for the filing of returns of information in relation to employee share option schemes for the 2018 tax year is 31 March 2019.

The return must be filed using the electronic Form RSS1 which can be d...

October 23, 2018

Revenue's new payroll reporting regime, known as 'PAYE Modernisation', commences on 1 January 2019.

Marie spoke to RTE yesterday about preparing for the changes to payroll compliance and you can read her comments here.

October 10, 2018

Irish Tax Institute President Marie Bradley on the measures announced in Budget 2019.