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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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Interaction between Retainer and Valuation Date for CAT

Interaction between Retainer and Valuation Date for CAT

by Professional Tax Advisers Team | Feb 27, 2026 | General, Inside News, Tax Refunds

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

Action Required! An employee or self employed contractor – that is the question: Disclose by 31/01/26

by Professional Tax Advisers Team | Jan 20, 2026 | General, Inside News, Tax Refunds

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

CRH Shares: Understanding Tax Implications After U.S. Listing

by Professional Tax Advisers Team | Dec 2, 2025 | General, Inside News, Tax Refunds

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

The Easy way to file your tax return if you have received a Gift or Inheritance

by Professional Tax Advisers Team | Aug 19, 2025 | General, Inside News, Tax Refunds

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?

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...
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