INHERITANCE AND GIFT TAX

ROS – PAY & FILE DEADLINE EXTENSION 2017

by

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

CHANGES TO THE DWELLING HOUSE EXEMPTION

by

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