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When is a Trade Transferred to a Company?

When is a Trade Transferred to a Company?

by Professional Tax Advisers Team | Jul 28, 2025 | General, Inside News

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...
An Appeal Case – Claiming Credit for PAYE Paid

An Appeal Case – Claiming Credit for PAYE Paid

by Professional Tax Advisers Team | Jul 3, 2025 | General, Inside News

A recent case before the Appeal Commissioner concerned directors of a company who had claimed a credit for PAYE paid. Facts ·  They had availed of the debt warehousing scheme during Covid ·  Revenue disallowed their claim under Section 997A TAC 1997 as the PAYE...

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