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Professional Tax Advisers – For Accountants, Financial Advisers & Solicitors
  • Home
  • Services
    • Capital Acquisitions Tax
    • Capital Gains Tax
      • Overview of CGT
      • Annual Exemption and Personal Reliefs
      • Calculating the Gain
      • Practical Guides and Case Studies
      • Reliefs and Exemptions
      • Residence and Territorial Scope
      • Revenue Audits and Interventions
      • Special Asset Types
    • Corporation Tax
    • Income Tax
      • Overview of Income Tax
      • Capital vs Income
      • Credits, Reliefs and Exemptions
      • Employment Income
      • Foreign Income and DTAs
      • Investment Income
      • Offshore Trusts
      • Pension and Retirement Income
      • Rental Income
      • Residence and Domicile
      • Special Sectors and Cases
      • Trusts
    • Stamp Duty
    • VAT
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Maintenance Payments – Understand the Facts

Maintenance Payments – Understand the Facts

by Professional Tax Advisers Team | Apr 16, 2025 | General, Inside News

In a recent appeal case the tax payer/appellant was claiming tax relief on maintenance payments he had made to his ex-wife following their separation. The divorce had taken place in another jurisdiction and the court had ordered the tax payer to make specified...
Revenue sources of information – on Economic Activities of Tax Payers

Revenue sources of information – on Economic Activities of Tax Payers

by Professional Tax Advisers Team | Feb 27, 2025 | General

Revenue have many means at their disposal to gather information about the economic activities of taxpayers. With greater access to technology, it is now much easier for data to be exchanged between different jurisdictions. We have outlined below the main resources...

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