by Professional Tax Advisers Team | Nov 28, 2023 | General, Inside News
A recent Tax Appeal Case centred on a doctor who operated as a locum through a company and employed his family members. Facts A doctor provided Locum Services He formed a Limited company with his wife – 50% shareholding each. The company provided the...
by Professional Tax Advisers Team | Sep 11, 2023 | General
Most practitioners are aware that the threshold for Co-habiting couples is Group C, currently €16,250 This can lead to a substantial tax bill on the death of a partner, where the surviving partner is the main beneficiary. There are a few strategies to...
by Professional Tax Advisers Team | Jul 17, 2023 | General, Inside News
A recent case before the Revenue Appeals Commissioners related to a refund of tax being refused because it was outside the 4 year limit. This is a common theme for Revenue Appeals, and very often the taxpayer may have valid and compelling reasons as to why the refund...
by Professional Tax Advisers Team | Apr 27, 2023 | General
The question of tax-free employee travel expenses arises frequently and has been the subject of many cases in the past. The key requirement is that the expense be “wholly, exclusively and necessarily” incurred in the performance of the duties of the employment. There...
by Professional Tax Advisers Team | Mar 9, 2023 | General
The classification of employee motor vehicles can make a big difference to the BIK charge. For a van, the employee is taxed on 5% of Open Market Value. Cars are taxed at 30% of Open Market Value. In this case, the appeal related to whether the Bik rate on a Land Rover...
by Professional Tax Advisers Team | Feb 2, 2023 | General
We hope you are having a good productive start to 2023. We have had a number of queries and issues relating to employees moving overseas but they continue to work for their Irish employer. Take for instance, Anita. Anita is a director of a software company...
