Small and Expanding Businesses: Getting the Tax
Right is an accessible guide to the tax issues typically encountered by
small and expanding businesses in Ireland, it examines in detail the tax
implications of a variety of business decisions. The book focuses on four main
areas: payroll taxes; VAT; income tax on business profits earned by a sole trade
or partnership; and corporation tax on business profits earned by companies, as
these are the taxes that affect most Irish businesses. Three case studies are
also included and developed throughout to illustrate and explain the tax issues
with worked examples.
“This unique book brilliantly fills a niche and will be invaluable to all
start-up and expanding small businesses. The author has skilfully managed to
bridge a gap between the basic tax information available from Revenue and the
detailed advice available from the tax specialist. It is an ideal reference book
that should be on hand in the office of every budding entrepreneur in Ireland.”
Simon Pratt, CEO Avoca
Contents
1. Business Structures and
their Tax Implications
2. Tax Implications of Financing the Business
3. Acquiring or Letting a Business Premises
4. Getting the VAT Treatment Right
5. Payroll Issues Affecting Employees and Directors of Close
Companies
6. Keeping Taxes on Profits Down
7. Managing Tax Payments and Returns
8. Dealing with a Revenue Audit and Other Revenue Approaches
9. Business Structures for Expansion and their Tax
Implications
10. External Investment Through the Employment and Investment Incentive
Scheme (EIIS)
11. The R&D Tax Credit and the 'Knowledge Development Box'
12. VAT and Personal Tax Issues Arising from International Sales
13. Establishing a Foreign Presence
Format: Paperback, 356 pages
Published: January 2017
For further information contact publishing@charteredaccountants.ie or telephone
on (+353) 01 637 7204
The Author
Kerri O’Connell FCA, AITI, TEP, has been advising small
and medium-sized businesses in Ireland for 20 years. The daughter of two
entrepreneurs, she is constantly inspired by those with the ideas
and commitment to start and grow businesses. Kerri’s education includes an
international law degree, as well as accountancy, taxation and succession
planning qualifications. She trained and worked in two of the ‘Big 4’
accountancy firms and was tax partner in a medium-sized accountancy practice for
11 years. More recently, Kerri has worked inindustry and is the founder of tax
consulting firm, Obvio Tax Services, advising on each phase of the business
cycle: start-up, expansion and sale/succession.