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 arise from such IP related activities. #BradleyTaxConsulting #Tax #Ireland #Dublin #Dublin4 #IP #IntellectualProperty #CorporationTax #IrishTax #CapitalAllowances #2019 #StampDuty #IntangibleAssets #RDTaxCredit #

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

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

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. #PAYE #Modernisation #PAYEModernisation #Payroll #PayrollTaxes #PayrollReporting #Reporting #Tax #MarieBradley #Dublin

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

The Finance Bill 2016 proposed amendments to the Dwelling House Relief. We summarise the effect of these amendments.