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Statutory Residence Test

Monday, May 20, 2013

Legislation introduced in Finance Bill 2013 includes the rules which determine an individual's tax residence on a statutory basis via the Statutory Residence Test (SRT). HMRC has published draft guidance to support the legislation. For the majority of people whether or not they are resident for tax.....


Charities Online

Monday, May 20, 2013

HMRC has published an updated guide to the new Charities Online service launched last month. The guide is also intended to help organisations deal with, and prepare for, the change. By way of reminder, since 22 April 2013, charities and Community Amateur Sports Clubs (CASCs) can sign up to make rep.....


HMRC Confirm Joint Work on Tax Evasion with the US and Australia

Monday, May 20, 2013

HMRC has issued a news release outlining its work with the US and Australian tax authorities as part of an international approach to tackle offshore tax evasion. HMRC has confirmed that it is working with both the United States IRS and the Australian Tax Office on data which it says reveals extensi.....


EU Savings Tax Agreements

Friday, May 17, 2013

The meeting of EU Finance Ministers (ECOFIN) in Brussels on Tuesday 14 May, chaired by Irish Finance Minister Michael Noonan, reached an agreement on a mandate to negotiate updates to Savings Tax Agreements with Switzerland, San Marino, Andorra, Lichtenstein and Monaco. Agreement was not reached du.....


TaxSource Extra - Subscription Service now Updated to Finance Act 2013

Friday, May 17, 2013

TaxSource Extra has the fully consolidated version of all key Irish Tax Acts: Taxes Consolidation Act 1997 The Stamp Duties Consolidation Act 1999 Capital Acquisitions Tax Act 2003 VAT Consolidation Act 2010 Finance (Local Property Tax) Act 2012 updated to and including Finance Act 2013. TaxSource .....


TaxSource Updated to Finance Act 2013 Now Available Free of Charge

Friday, May 17, 2013

TaxSource is a reliable, updated, searchable, copy of Irish Tax Acts on-line, developed by Chartered Accountants Ireland. All Members may search and print from TaxSource, updated to Finance Act 2013 for FREE. TaxSource for Chartered Accountants Ireland members contains the full consolidated and upd.....


Dishonest Conduct by Tax Agents

Friday, May 17, 2013

The legislation which deals with dishonest conduct by tax agents became operational on 1 April 2013 following a long process of consultation which began in 2010. Chartered Accountants Ireland was involved in all aspects of the process from the initial consultation to the development of final detail.....


Finance Act 2013, 15 May

Monday, May 13, 2013

Finance Act 2013 is being brought to you by Chartered Accountants Ireland, the Irish Tax Institute, the Institute of Certified Public Accountants in Ireland and the Association of Chartered Certified Accountants. Attendees at the seminar will receive detailed guidance on the key provisions of Finan.....


Corporate Restructuring - Tax and Legal Issues (ROI), 16 May

Monday, May 13, 2013

This course will review both the legal and tax consequences of corporate and group restructurings.  Topics to be covered include: Legal issues surrounding corporate restructurings, restructuring to protect assets i.e. separate valuable non trading assets from trades, reorganisations to allow t.....


Corporation Tax Health Check (ROI), 14 May

Monday, May 13, 2013

This course has a broad application – those in practice or industry. It will identify some of the more common issues identified during the course of Revenue Audits and can lead to tax exposures. Further details are available her.....


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