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Have your say – tax treatment of travel and subsistence expenses
The Department of Finance launched a public consultation on the tax treatment of expenses of travel and subsistence for employees and office holders.  The area of travel and subsistence expenses, and the allowable travel expenses for non-executive directors, was a focus of our discussions with Revenue at TALC in recent months.    As we pointed out in previous reports, a review...

Startup Relief for Entrepreneurs
New forms for claiming relief under the Startup Relief for Entrepreneurs or SURE are published on the Revenue website.   The SURE is a relaunch of the existing Seed Capital Relief provided for in Part 16 of the Taxes Consolidation Act 1997.  The new forms SURE I (individuals) and SURE C (companies) should be used for claiming a refund of tax...

VAT and pension funds
Following decisions by the Court of Justice of the European Union (CJEU) Revenue accepts that a defined contribution scheme may be treated as a specified investment fund where certain conditions are met. This means that the management of such schemes are exempt from VAT. The Revenue VAT Manual has been updated to set out the VAT treatment applying to pension funds...

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Family Business book coverRecommended Reading
Family Business - A Survival Guide
By Kieran McCarthy

Family businesses can be found in every sector of the economy, in all shapes and sizes. Regardless of size, however, running a successful family business brings unique challenges which can affect its chances of survival and the transition to the next generation.

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Chartered Accountatns HouseChartered Accountants House, home of Chartered Accountants Ireland, is Dublin's newest and best equipped conferencing centre for business. Our facilities are now open and we invite you to visit.


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