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Tax clearance contacts

Revenue published an updated list of contact details in the Revenue Districts for tax clearance certificates. .....


MOSS on YouTube

Revenue have released a number of short clips explaining aspects of the VAT Mini One Stop Shop. The clips cover ROS demonstrations of; Registering for the VAT MOSS – for EU businesses and for Non-EU businesses Submitting returns and payments for the VAT MOSS –for EU Businesses and for n.....


Qualifying Avoidance Disclosures

As we reported earlier this year, a taxpayer can make a "qualifying avoidance disclosure" to Revenue and avail of reduced sanctions if any arrangement fell foul of the General Anti Avoidance Rule.  Disclosures can be made using a new Form QAD1 before 30 June. The qualifying avoidance disclosur.....


Revenue clarify SARP “incidental duties”

Revenue has clarified with Chartered Accountants Ireland a number of points in relation to Special Assignee Relief Programme or “SARP” guidance which issued from Revenue.   The test to be applied in determining ‘incidental duties’ is a qualitative test and not a 30 day test. An incorrect refer.....


HSBC Suisse bank data can now be shared

HMRC have confirmed that they can share HSBC Suisse bank data with other law enforcement agencies and regulators to pursue criminal offences. The data concerned was received from France in April 2010 under very strict international treaty conditions, which limited its use to tax purposes only and p.....


Institute challenges the need for new HMRC powers

In its response to the consultation “Tax Enquiries: Closure Rules” the Northern Ireland Tax committee questions the need for the proposed power which would enable HMRC to unilaterally  close one or more aspects of an enquiry by application to Tribunal. In the context of HMRC being .....


Changes to the taxation of partnerships?

The Office of Tax Simplification (OTS) has published its final report on their review of the taxation of partnerships. Work in recent months has been focused on the topics the OTS identified in its July report, ranging from education for small partnerships through a potential recast of HMRC’s.....


Capital allowances avoidance scheme closed down by legislation

Plant and machinery capital allowance anti-avoidance provisions to be included in Finance Bill 2015 were announced on 26 February 2015 and will take effect from that date.  The draft clause and schedule amend part 2 of the Capital Allowances Act 2001 about anti-avoidance rules for transactions.....


Tax department in the media

Brian Keegan, Director of Taxation, wonders in his Sunday Business Post column why State Agencies don’t cooperate more, and can even find themselves at costly High Court proceedings.....


This week’s UK tax tidbits

This week’s interesting items cover a number of areas.  Agent Update 46 (February – March 2015) has been published. VAT Information sheet 01/15 provides guidance on claims by non-profit making sports clubs for overpaid VAT on supplies of sporting services made to non-members. HMRC .....


What’s your engagement with HMRC like?

HMRC is undertaking a survey on its engagement with the agent community.  The short web-based survey should only take 10 minutes to complete and aims to collate anonymised information on how HMRC could improve its interaction with agents. The second part of the survey aims to help HMRC underst.....


Seminars open for registration

Your attention is drawn to two planned HMRC seminars this month at Custom House, Belfast on Friday 13th March 2015, at 10am and 1.30pm. Each seminar will explain how HMRC are reviewing how it engages with agents as HMRC moves to more digital ways of working.   These will be interactive session.....


Commission questions German VAT Shared Services legislation

The Commission has referred Germany to the CJEU to establish whether German VAT legislation on exemptions for sharing costs of services complies with EU law. The VAT Directive provides an exemption for services that cost sharing groups can supply to their members, where certain conditions are met. .....


Public comments issued on International VAT/GST guidelines

Last week the OECD issued comments received on discussion drafts of two new elements of the OECD International VAT/GST Guidelines. The discussion drafts relate to the following: The place of taxation of business to customer supplies of services and intangibles, and Provisions to support the applica.....


Tax measures to encourage land development

A Department of Finance consultation is underway on possible tax incentives to encourage the sale of certain land to developers to build residential properties and thereby ease the housing shortage.  The Minister for Finance in his Budget speech made reference to the existence of a view that c.....


This week’s tax tidbits

This week’s interesting items cover a number of areas. HMRC have announced that the official rate of interest applicable from 6 April 2015 falls from 3.25% to 3%. The latest Employer Related Security Bulletin giving information and updates about employment related securities including tax-advantage.....


Institute comments on BEPS “Preferential Regimes”

The Institute, as a member of CCAB-I, has made observations on BEPS Action Point 5 - Preferential Regimes and Intellectual Property.  This phase of the BEPS work could have knock-on effects for the proposed Knowledge Development Box, and the draft OECD tax proposals are blatantly skewed toward.....


Minister signs Transparency Directive Amendment Regulations

The Minister for Jobs, Enterprise and Innovation has signed the Transparency (Directive 2004/109/EC) (Amendment) Regulations 2015 (S.I. No. 44 of 2015) which are effective from 9 February 2015. These amendments incorporate the changed FRC organisational structures and responsibilities for setting f.....


CRO Gazette

The Companies Registration Office (CRO) have just issued their regular Gazette which lists new companies, change of name and annual returns received/registered. Please click here to view the newsletter.....


IAASB Releases Information-Gathering Survey on Quality Control

The International Auditing and Assurance Standards Board (IAASB) has issued a survey in connection with its new quality control initiative as outlined in the IAASB’s Strategy for 2015-2019 and the IAASB’s Work Plan for 2015-2016. Its purpose is to inform the scoping of the proposed.....


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