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Monday, December 31, 2007
Recent years have witnessed a significant increase in interest in the SME sector by policy makers, both locally and internationally. 2005 saw the establishment by government here of the Small Business Forum, under the chairmanship of Mr Joe Macri. Reporting in May 2006, the SBF report re.....
Friday, December 28, 2007
According to eBrief No. 65/2007, changes have been made to ROS in the following areas: Practitioner Access to PAYE ServicesPAYE self-serviceP30 Paper MarkerVAT3 Offset InstructionsMandatory Bank Details in CT1 refund cases In addition Form 11 for 2007 should be available shortly.A copy of the eBrie.....
Friday, December 28, 2007
According to an OECD report, faced with labour shortages and pressures on pension funding due to ageing populations, one in three OECD countries has cut unemployment benefits in the last six years with a view to encouraging unemployed people to find jobs. The report notes that childcare costs typic.....
Friday, December 28, 2007
(Friday, December 28, 2007) The Institute of Chartered Accountants in Ireland (ICAI) has announced that the latest two organisations to join its Employer Partnership scheme are Tesco Ireland and Hibernian plc. The Employer Partnership scheme promotes best practice in Learning & Development by worki.....
Friday, December 28, 2007
The Revenue Commissioners have recently prepared the 2007 edition of the Notes for Guidance on the Taxes Consolidation Act 1997. They comprise 2 volumes together with an accompanying CD and will shortly be available from the Government Publications Office.....
Friday, December 28, 2007
New rates of interest covering quarterly instalment payments and early payments of corporation tax not due by instalments, in respect of accounting periods ending on or after 1 July 1999 have been announced. These new rates of interest take effect from 17 December 2007. - The rate of interest charg.....
Friday, December 21, 2007
The ECJ has held that it is legitimate in principle for a Member State to refuse to grant a tax advantage if it proves impossible to obtain relevant information from a third country.In summary, the ECJ judgement which delivered on 18 December, considered the question, was it contrary to the provisi.....
Friday, December 21, 2007
The second Tax Briefing of 2007 was published on-line this week. A summary of the various issues covered in the Tax Briefing is given below:Topics covered by articles include:•Taxation of Married CouplesThis article deals with cases involving non-residence.•Claims for Research and Development (R&D).....
Friday, December 21, 2007
HMRC has published revised draft guidance to the changes to Controlled Foreign Companies rules. This guidance supersedes the draft guidance that accompanied the draft changes to the CFC rules published at PBR 2006 on 6 December 2006. A copy of the updated draft guidance is available here.....
Thursday, December 20, 2007
The Financial Reporting Council has this week published for consultation draft guidance on the use of agreements between companies and their auditors to limit the auditor’s liability, as provided for under the Companies Act 2006. The draft guidance has been produced by a working group chaired by Si.....