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The Court of Justice Rules on Exemption for Dividends paid to US Investment Fund

Monday, April 14, 2014

The Court of Justice of the European Union has ruled that a Member State cannot deny a tax exemption on dividends paid by nationally established companies to an investment fund established in a non-Member State if a mutual administrative assistance agreement is in place between the two states. Case.....

HMRC Performance Stats

Monday, April 14, 2014

HMRC have published the latest performance statistics for the department which examine a number of business plan indicators across a range of areas including postal and phone performance. It should be noted that the figures published are initial management information to provide an indication of HM.....

Annual Tax on Enveloped Dwellings (ATED) deadline approaching

Monday, April 14, 2014

Readers are reminded that the filing and payment date for the ATED return period 1 April 2014 – 31 March 2015 is approaching on 30 April 2014. There were special rules for the first chargeable period 1 April 2013 to 31 March 2014. In addition, there are two 90 day filing dates provided for in.....

CCAB-I Responds to OECD Digital Economy Discussion Draft

Monday, April 14, 2014

Chartered Accountants Ireland, under CCAB-I, has submitted its response to the OECD Discussion Draft on the taxation of the Digital Economy.  This Draft was issued as part of the broader Base Erosion and Profit Shifting project being sponsored by the G20.  We offered some initial comments.....

HMRC launch Second Incomes Campaign

Monday, April 14, 2014

A new HMRC campaign has been launched targeted at employees with a source of self-employment income who have not returned the income and paid the tax thereon.   The campaign is available to anyone who is an employee and is UK tax resident with a source of additional income from self-employment.....

Employers: miscellaneous items for new tax year

Monday, April 14, 2014

HMRC has issued advice to employers for any employees asking why they haven’t yet received a new tax code for 2014-15. Employers are advised to tell the employee that this year HMRC has not issued P2 coding notices to those where there is no effect on their tax. Employers are also advised tha.....

Home Renovations Incentive Online Facility is now available

Monday, April 14, 2014

Revenue launched the new electronic system to administer the Home Renovation Incentive (HRI) last week.  Contractors can access the facility through their ROS account or through the Revenue website.  Similarly, homeowners can access the facility through the Revenue website. According to a.....

Social investment tax relief guidance and factsheet published

Monday, April 14, 2014

Detailed guidance to support the government’s new tax relief scheme for social investment has now been published. The relief is intended to encourage individuals to support social enterprises and help social enterprises access new sources of finance. A summary factsheet has also been publishe.....

New tax statements extended to 4 million extra people from October

Monday, April 14, 2014

New personal tax statements issued by HM Government will set out how much tax was paid in the previous year and how it contributed to public expenditure. As a result, from October 2014 around 24 million people will receive a personal tax statement from HMRC. Examples of what the new tax statements .....

Full Self-Assessment System

Monday, April 14, 2014

Revenue published a Tax Briefing on the full self-assessment regime which was introduced in Finance Act 2012 and applies for the 2013 income tax year and in respect of accounting periods commencing on or after 1 January 2013.   Tax Briefing Issue 03 deals with the key features of the new .....

Consultation: Implementing a capital gains tax charge on non-residents

Monday, April 14, 2014

The above consultation which from April 2015 will implement a capital gains tax charge on the disposal of UK residential property by non-UK residents has been launched. Comments on the consultation are requested by 20 June 2014 after which it is intended that workshops will be held to discuss speci.....

PAYE Balancing Statements (Form P21) Issuing Electronically

Monday, April 14, 2014

Since last week, Form P21 will no longer issue in paper format to PAYE Agents. It will be available to agents and to PAYE Anytime registered taxpayers via PAYE Anytime only. Paper versions of Form P21 will continue to issue to taxpayers who are not registered for PAYE Anytime.  Revenue’s.....

Toolkits to help minimise common errors - update

Monday, April 14, 2014

HMRC has published the updated Expenses and Benefits from Employment Toolkit in addition to the National Insurance Contributions and Statutory Payments Toolkit.....

Effective Rates of Corporation Tax in Ireland

Thursday, April 10, 2014

Earlier this week the Department of Finance published a substantial piece of research into the effective rate of Corporation Tax paid by Irish companies.  The research is topical, given the degree of public debate on the amounts of tax paid by multinational companies here, and the role of our .....

Revenue Contractors Project

Thursday, April 10, 2014

CCAB-I has received further correspondence last week from Revenue on the conduct of the Contractors Project.  The letter notes delays in concluding cases, this may be partly explained by the fact that Revenue departed from the normal procedures in the Audit Code of Practice in the conduct of t.....

10 worst excuses for not paying the minimum wage

Thursday, April 10, 2014

To coincide with the 15th anniversary of the National Minimum Wage (NMW), HMRC has revealed in a press release some of the more elaborate and unusual reasons cited by employers for not meeting their obligations under the UK’s NMW legislation. One employer claimed that a worker was his wife bu.....

UK’s Consortium Relief Infringes Freedom of Establishment

Thursday, April 10, 2014

The Court of Justice of the European Union has found that the UK’s consortium loss relief laws are not compatible with EU law.  The UK provisions requiring that a “link company” must be established in the UK for companies to be entitled to consortium group relief was found to infringe on the f.....

FRC Bulletin highlights auditors' responsibilities with respect to the Strategic Report and the Directors’ Remuneration Report

Thursday, April 10, 2014

The FRC has today published Bulletin 4 “Recent developments in company law, the listing rules and auditing standards that affect United Kingdom auditor’s reports”.  The developments referred to are:   The introduction of the Strategic Report. The option for companies to provide a stand-al.....

Chartered Accountants Ireland respond to DJEI’s consultation on the transposition of the 2013 Accounting Directive into Irish company law.

Thursday, April 10, 2014

Member state Options under the ‘New Accounting Directive’ Chartered Accountants Ireland (‘CAI’) has responded to the Department’s consultation on the transposition of the 2013 Accounting Directive into Irish company law. For many years the vast majority of Irish companies have prepared their financ.....

March 2014 IFRS IC Update published

Wednesday, April 09, 2014

The March 2014 IFRS Interpretations Committee Update (IFRIC Update) has just recently been published. Please click here to view the document.  .....

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