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 read the full article here. #Tax #Legislation #Ireland #FinanceBill #IrishTaxInstitute #Dublin #Dublin4

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 report on the start-up exemption here. #Startup #Exemption #CorporationTax #CapitalGainsTax #CT #CGT #Trade #Commence #Tax #Liability #Employer #PRSI #ThreeYears

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 spent 60 days in total in Ireland. Read the full report on this issue here. #PayrollTaxes #NonResident #Employee #Temporary #Assignment #Revenue #ShortTerm #PAYE #DTA #60Days #WithholdingTax #Seconded #Seco

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 downloaded here. Once the spreadsheet is populated, it can be uploaded through Revenue's Online Service (ROS). Awards which have been subject to PAYE through payroll operations are not required on the Form RSS