VAT, Brexit and the new Tax Appeals Commission
By Leontia DoranIn this article Leontia takes a closer look at the Autumn Statement 2016 tax announcements. By Leontia Doran In this article Leontia takes a closer look at the Autumn Statement 2016 tax announcements. Introduction This was Chancel
Links from Section 959V ActLinked toContext Taxes Consolidation Act, 1997 sec0959L.html (5) Where another person, as referred to in section 959L, is acting under the chargeable person’s authority— Taxes Consolidation Act, 1997 sec0959Z.html (7) Notic
tax.point Feature Articles, 2016, August VAT, Brexit and the new Tax Appeals CommissionThe changing landscape of employment tax VAT, Brexit and the new Tax Appeals Commission The changing landscape of employment tax
669M Exemption for licence holder in respect of certain crew payments 669M (1) This section shall apply where a licence holder is chargeable to tax under Case IV of Schedule D in respect of the portion of the Brexit compensation sum which comprises th
669N Balancing charges on relevant vessel 669N (1) In this section, “balancing charge” has the same meaning as in section 288. (1) balancing charge section 288 (2) This section shall apply to the amount of the Brexit compensation sum which relates
By Norah CollenderNorah discusses the launch of the Knowledge Development Box in Ireland and its application for companies. By Norah Collender Norah discusses the launch of the Knowledge Development Box in Ireland and its application for companies.
Chapter 5 Tax treatment of certain payments to holders of sea-fishing boat licences 669L Definitions 669L (1) In this Chapter— (1) “Brexit compensation sum” means sums arising to a licence holder made under a scheme to be established for that purp
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