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Using the tax system to combat market failures
CCAB-I made its annual Pre-Budget submission to the Minister for Finance last week.  The key items being promoted are: End discrimination against the self-employed in the Irish tax system through the phased introduction of a self-employed tax credit and abolish the 3% USC levy on self-employed incomes of over €100,000. Assist workers on the average wage by reducing the top rate of income...

iXBRL: practical filing updates
Revenue has published confirmation of their position on a number of iXBRL practical filing issues.  These issues include; the requirement for the detailed trading and profit and loss account, the due date for filing iXBRL returns, filings for long accounting periods, and draft financial statements. Detailed trading and profit and loss account We previously told you in Chartered Accountants Tax News, Revenue...

OECD focus on Latvia
The OECD has released a working paper which explores various channels to improving public sector efficiency in Latvia. Some of the channels explored include allocating spending to core services such as education and healthcare. Another suggestion included expanding the tax base by reducing informality, strengthening tax administration and increasing property and environmentally related taxes, as these are considered to be low...

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Family Business book coverRecommended Reading
Family Business - A Survival Guide
By Kieran McCarthy

Family businesses can be found in every sector of the economy, in all shapes and sizes. Regardless of size, however, running a successful family business brings unique challenges which can affect its chances of survival and the transition to the next generation.

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