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Friday, Mar 29, 2024

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Tax News

     
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Interest as a Charge

Posted on: Tuesday, September 01, 2015

1. In what circumstances can a relief apply? 2. What are the conditions for such a relief?

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VAT RULES - SUPPLIES OF GOODS

Posted on: Thursday, July 02, 2015

1. What do we mean by a supply of goods? 2. How do we tax supplies of goods?

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PARTICIPATION EXEMPTION - CAP 2 Tax Paper

Posted on: Thursday, May 05, 2016

This is an important CGT Relief, examinable at CAP 2 level but which is often overlooked when preparing for this exam.

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Residence, Ordinary Residence and Domicile

Posted on: Wednesday, February 18, 2015

Let's examine the provisions of Section 819(1) TCA 1997 which sets out the definition for "Residence."

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Definition of the term GROUP for Corporation Tax Loss purposes?

Posted on: Friday, January 23, 2015

Section 411 TCA 1997 states that two companies will form a CT Loss Group is one company is a 75% subsidiary of the other or both companies are 75% subsidiaries of a third company.

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