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Central Bank publishes Skilled Persons’ Reporting – Statement of Proposed Use

The Central Bank of Ireland has published a Skilled Persons’ Reporting – Statement of Proposed Use. Part 2 of the Central Bank (Supervision and Enforcement) Act, 2013 provides the Central Bank with the power, for the purposes of the proper and effective regulation of financial serv.....


FRED 56 Draft FRS 104 Interim Financial Reporting

The UK Financial Reporting Council (“FRC”), has issued an Exposure Draft, FRED 56 Draft FRS 104 Interim Financial Reporting FRED 56 sets out a draft accounting standard which is intended to replace the Statement Half-yearly financial reports) issued by the Accounting Standards Board (AS.....


IPSASB issues finalised Public Sector Conceptual Framework

The International Public Sector Accounting Standards Board (IPSASB) has issued its 'Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities' providing concepts that will underpin the development of International Public Sector Accounting Standards (IPSASs) and Recommen.....


FRC Statement: Transparency of AQR Findings

The Financial Reporting Council (FRC) outlines how it intends to implement proposals to enhance transparency of its Audit Quality Review (AQR) findings recommended by the Competition Commission (now the Competition and Markets Authority) following its investigation of the Statutory Audit Services M.....


A day in the life of

Background:  Darragh Moroney, married father of 3 children and living in North Co. Dublin.  Working with Accenture for the last 6½ years and is currently Tax Manager in Accenture Enterprise Enablement, managing a team of 8 professionals preparing, validating and filing 50+ European t.....


EU rules on UK Non-Resident Close Company Legislation

The Court of Justice of the European Union (CJEU) has recently issued its judgement on the UK tax legislation concerning the attribution of gains to participators in non-resident “close” companies. The UK tax legislation provides for a difference in treatment between domestic and cross-.....


Committee Stage Amendments Finance Bill 2014

The proposed Committee Stage amendments to Finance Bill 2014 include revisions to the company residence rules, general anti-avoidance and Agricultural Relief.  Changes to the tax code for the administration of pensions, the CGT participation exemption and tax relief for kidney donation are als.....


Update to Frequency of Filing Tax Returns and Payments

Please note that the threshold figures on the eBrief as originally posted on the Revenue website (and as reported by us in good faith on Monday 10 November in Chartered Accountants Tax News) were incorrect.  Revenue have changed the eBrief as published on their website in recent days, to inclu.....


ROS Surcharges – Income Tax Self-Assessment

Further to our report on Thursday last concerning a late filing surcharge being incorrectly applied to returns filed on 13 November, Revenue subsequently issued their own notice by way of an eBrief. As we reported, Chartered Accountants Ireland contacted Revenue regarding the application of a late .....


UK and Germany agree Joint Proposal on IP Regime

A joint proposal has been announced by the UK and Germany on how the IP Patent Box regime should operate in practice. This modified approach seeks to bridge varying views on the applicability of the modified nexus approach which requires tax benefits to tie directly to where the R&D expenditure.....


Developing Countries Step Up Against Tax Avoidance

A strategy for “Deepening Developing Country Engagement in the BEPS Project” was released by the OECD last week. The stated aim of the new strategy is to ensure successful transplant of the BEPS provisions on an international scale, by strengthening developing countries involvement in t.....


Global Growth a Key Focus at the G20 Brisbane Summit

The G20 Summit took place in Brisbane, Australia last week.  The commentary given by OCED Secretary-General, Angel Gurria focused on achieving strong, sustainable, balanced growth, a key feature of the Australian Presidency. According to the remarks by the OECD Secretary-General, the level of .....


Professional Subscriptions and Job related expenses

HMRC have recently written to Chartered Accountants Ireland in relation to the above. We understand that throughout November/December 2014, HMRC may issue a letter enclosing a response form asking a sample of taxpayers if the information held by HMRC about their professional subscriptions or job re.....


Increases to the amount of debt that can be recovered by PAYE Tax code

With effect from the 2015/16 tax year, HMRC will be able to adjust employee's tax codes by a greater amount than previously. HMRC are introducing a "graduated income-based" scale, which will apply where an employee has a primary source of PAYE income of at least £30,000 or more each year. The.....


Deadline for 2013/14 final IR35 payments/returns

Intermediaries who have operated the IR35 concession to delay making a final return and payment for the tax year ending 5 April 2014 are reminded that they have until 31 January 2015 to submit accurate figures and pay any outstanding amounts. This concession operates where a provisional return and .....


ECOFIN Press Conference – Publication of Opening Remarks

Opening remarks of the EU Commissioner for Taxation and Customs, Mr. Pierre Moscovici, have been published by the Commission. In his speech, Mr. Moscovici acknowledged progress achieved on an agreement for the proposed revision of the Parent Subsidiary Directive, although his expectation was that a.....


Brief 39/14 – VAT liability catering and other services linked to education

The above Brief sets out the HMRC interim position following the decision of the Court of Appeal to grant leave to appeal against the Upper Tribunal’s decision in the Brockenhurst College case. The case concerned the VAT liability of restaurant meals provided to the public and charges fo.....


“Ten things you need to know about tax avoidance”

In the latest of their “Top 10” series, HMRC have issued a list of ‘10 things a tax avoidance scheme promoter won’t always tell you’. The list doesn’t quite have the same light hearted overtone as previous “Top 10” releases and is clearly designed to .....


Employer Bulletin

The latest Employer Bulletin, the bi-monthly magazine for employers and agents giving up-to-date information on payroll topics has been published. This edition contains an article about the new PAYE penalties that are being phased in this year in addition to topics on such areas as changes in the N.....


UK/Netherlands Double Taxation Convention - Competent Authority Agreement

An agreement between the Competent Authorities of the UK and Netherlands has been signed setting out how the provisions of the Convention will apply to Pension Scheme and Charity investors in UK Common Investment Funds (CIFs). A CIF is an arrangement whereby a number of registered pension schemes h.....


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