News & Blog
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...
Action Required! An employee or self employed contractor – that is the question: Disclose by 31/01/26
The Supreme Court decision in the case ‘The Revenue Commissioners v Karshan (Midlands) Ltd. t/a Domino’s Pizza’ set out new guidelines for determining whether a relationship was that of an employee or self-employed contractor. Revenue Guidance now requires businesses...
CRH Shares: Understanding Tax Implications After U.S. Listing
A number of clients contacted us during filing season regarding the tax treatment of CRH shares since they moved their listing to the New York stock exchange. CRH delisted on the Dublin stock exchange in September 2023, and are now listed on the New York exchange. As...
The Easy way to file your tax return if you have received a Gift or Inheritance
Have you received a gift or inheritance in the last 12 months? If so you may be required to file an Inheritance/Gift Tax return with Revenue. Not sure if you need to file? Take a look at our blog here Deadline We are fast approaching the deadline to File and Pay for...
When is a Trade Transferred to a Company?
A recent High Court case centred on the issue of whether the transfer of a trade to a company was effective for Tax purposes. The taxpayer was assessed for Income Tax on income from a quarry business. The tax payer appealed the assessment on the basis that 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...
Action Required! An employee or self employed contractor – that is the question: Disclose by 31/01/26
The Supreme Court decision in the case ‘The Revenue Commissioners v Karshan (Midlands) Ltd. t/a Domino’s Pizza’ set out new guidelines for determining whether a relationship was that of an employee or self-employed contractor. Revenue Guidance now requires businesses...
CRH Shares: Understanding Tax Implications After U.S. Listing
A number of clients contacted us during filing season regarding the tax treatment of CRH shares since they moved their listing to the New York stock exchange. CRH delisted on the Dublin stock exchange in September 2023, and are now listed on the New York exchange. As...
The Easy way to file your tax return if you have received a Gift or Inheritance
Have you received a gift or inheritance in the last 12 months? If so you may be required to file an Inheritance/Gift Tax return with Revenue. Not sure if you need to file? Take a look at our blog here Deadline We are fast approaching the deadline to File and Pay for...
When is a Trade Transferred to a Company?
A recent High Court case centred on the issue of whether the transfer of a trade to a company was effective for Tax purposes. The taxpayer was assessed for Income Tax on income from a quarry business. The tax payer appealed the assessment on the basis that the...
