Tax and accountancy issues of today
ROS pay and file extension date announced Date of extension The ROS pay and file extension date for filing your Income Tax and Capital Acquisitions Tax returns is 16th November 2017 (originally 14th November 2017). To Qualify: Taxpayers who wish to avail of this extension must file their Form 11/Cat return and make the appropriate … Read more ROS – PAY & FILE DEADLINE EXTENSION 2017
NPPR tax refund for 2013. Recent High Court decision on NPPR. In November 2016, the High Court ruled that the non-principal private residence charge (NPPR) is deductible against rental profits. The Revenue were appealing a previous decision by the tax appeal commissioner which found in favour of a landlord who had disputed the Revenue’s … Read more NON PRINCIPAL PRIVATE RESIDENCE CHARGE (NPPR).
MANDATORY E-FILING EFFECTIVE FROM 1ST JUNE 2017 Mandatory E-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 – … Read more MANDATORY E-FILING
Each Company must set up a beneficial ownership register The beneficial ownership register comes under Article 30 of the 4th EU Anti-Money Laundering Directive. It requires all EU Member States to legislate around beneficial ownership information for companies and legal entities. There are two stages to this process: As of 15 November 2016 Companies and … Read more BENEFICIAL OWNERSHIP REGISTER
Changes were made to the dwelling house exemption in the 2016 budget. Section 52 of the Finance Act 2016 made changes to Section 86 of the Capital Acquisitions Tax Consolidation Act 2003 in respect to the dwelling house exemption. With effect from 25th December 2016: The dwelling house exemption will only available for inheritances. A … Read more CHANGES TO THE DWELLING HOUSE EXEMPTION