Mandatory electronic filing of the following forms to Companies Registration Office takes effect from 1st June 2017: B1 – Annual Return (including financial statements and electronic payment). B2 – Change of registered office. B10 – Change of director and/or secretary, or a change in their particulars. B73 – Nomination of a new annual return date.
Article 30 of the 4th EU Anti-Money Laundering Directive requires all EU Member States to put into national law provisions around beneficial ownership information for companies and legal entities. There are two stages to this process: As of 15 November 2016 Companies and legal entities must hold information on their beneficial owner in their own … Read more
Section 52 of the Finance Act 2016 made changes to Section 86 of the Capital Acquisitions Tax Consolidation Act 2003. With effect from 25th December 2016: The dwelling house exemption will only available for inheritances. The only exception will be where a dependent relative is gifted a dwelling house. The dependent relative must be permanently … Read more
Section 54 of the Finance Act 2016 brings in a deadline to disclose matters relating to offshore income and assets. From 1st May 2017 the penalty mitigation arrangements currently available to tax defaulters who make a qualifying disclosure to the Revenue will be withdrawn in two situations: Where the disclosure relates directly or indirectly to … Read more
Under the 2014 Companies Act all existing private companies limited by shares have the option of converting to one of the two new company types (LTD or DAC) during a transition period which ended on 30th November 2016. After 1st December – Companies will be emailed with a new digital Certificate of Incorporation as … Read more