News & Blog
The “I’m Looking After Mam” Tax Break
If you’ve ever found yourself saying, “I’m feeding them, housing them, driving them to appointments… surely there’s some tax break in this?” The Dependent Relative Tax Credit might be exactly what you’re looking for. It’s one of those quieter tax credits...
Cohabiting Couple, Intestacy and the Dwelling House Exemption – a Trap to Watch
Consider this common (and very unfortunate) scenario: - A couple are living together in an apartment owned solely by one partner. - They are not married or in a civil partnership. - The owner dies intestate (no will). - The deceased’s parents are...
How Spain’s Organisation and Discipline Won Them the World Cup
Football finals are supposed to be decided by moments of magic. This one was decided by a team that refused to give its opponent a single one. But the score line undersells how comprehensively Spain controlled the match - and the tournament. The story of this final,...
Is there Tax Relief on Maintenance Payments?
A recent appeal case highlighted the tax treatment of maintenance payments made on foot of a separation/divorce agreement. Here's a summary: A divorced parent claimed income tax relief on maintenance payments made in 2024, resulting in a PAYE underpayment when the...
Influencers free merchandise and services – Income or Gift?
Influencers are regularly sent product or given a free service from suppliers. Is the product/service treated as Income or a Gift in the hands of the Influencer? It depends on why the product/service is provided, and what the influencer does with it. Income The...
Interaction between Retainer and Valuation Date for CAT
Under Irish Capital Acquisitions Tax (CAT), “retainer” is a key concept for working out the valuation date of an inheritance. What is a retainer? A retainer is a situation where the personal representative (executor/administrator) is holding inherited assets for...
The “I’m Looking After Mam” Tax Break
If you’ve ever found yourself saying, “I’m feeding them, housing them, driving them to appointments… surely there’s some tax break in this?” The Dependent Relative Tax Credit might be exactly what you’re looking for. It’s one of those quieter tax credits...
Cohabiting Couple, Intestacy and the Dwelling House Exemption – a Trap to Watch
Consider this common (and very unfortunate) scenario: - A couple are living together in an apartment owned solely by one partner. - They are not married or in a civil partnership. - The owner dies intestate (no will). - The deceased’s parents are...
How Spain’s Organisation and Discipline Won Them the World Cup
Football finals are supposed to be decided by moments of magic. This one was decided by a team that refused to give its opponent a single one. But the score line undersells how comprehensively Spain controlled the match - and the tournament. The story of this final,...
Is there Tax Relief on Maintenance Payments?
A recent appeal case highlighted the tax treatment of maintenance payments made on foot of a separation/divorce agreement. Here's a summary: A divorced parent claimed income tax relief on maintenance payments made in 2024, resulting in a PAYE underpayment when the...
Influencers free merchandise and services – Income or Gift?
Influencers are regularly sent product or given a free service from suppliers. Is the product/service treated as Income or a Gift in the hands of the Influencer? It depends on why the product/service is provided, and what the influencer does with it. Income The...
Interaction between Retainer and Valuation Date for CAT
Under Irish Capital Acquisitions Tax (CAT), “retainer” is a key concept for working out the valuation date of an inheritance. What is a retainer? A retainer is a situation where the personal representative (executor/administrator) is holding inherited assets for...
