Monday, Apr 29, 2024

06:41

«« previous	showing 21 to 25 of 40 news stories	next »»

REVENUE GUIDANCE DOCUMENTS FOLLOWING FINANCE ACT 2014

Posted on: Monday, January 05, 2015

A number of Revenue Guidance Documents were signed into law on 23rd December 2014 following Finance Act 2014.

PENSIONS - SSAPs (Small Self Administered Pensions)

Posted on: Friday, December 05, 2014

SSAPs (Small Self Administered Pensions)

HIGH EARNER'S RESTRICTION

Posted on: Friday, October 03, 2014

The High Earner’s Restriction was introduced in the 2006 Finance Act with effect from 1st January 2007. The objective was to limit the use of certain tax reliefs and exemptions and to ensure that high income individuals who were eligible for these “specified reliefs” paid an effective tax rate of at least 20%. Changes were introduced by Finance Act 2010 which extended the scope of the restriction to ensure these individuals now pay an increased effective rate of 30%. From 2010 onwards, the High Earner’s Restriction applies to a much greater number of tax payers which we can see from published figures (*Dáil PQ 25 March 2014)

SARP - Special Assignment Relief Programme

Posted on: Thursday, March 20, 2014

If you're studying for the P.6 Paper, CPA Advanced Tax exam or FAE Tax Elective then you really need to look at SARP in the overall context of inbound Assignees

PENSIONS - The Position at Retirement

Posted on: Thursday, November 27, 2014

Most approved pension schemes have been established with what is termed a “Normal Retirement Date” which is the earliest or first date on which the individual can access his/her pension funds.