Factsheets

Discover the MiCA authorisation process for 2024, its impact on EU frameworks like MiFID and DORA, and EBA’s new prudential guidance.

Discover key employment tax changes in Ireland and stay compliant: Enhanced Reporting Requirements, staff entertainment, travel expenses, and contractor status insights.

When engaging contractors to provide services, the nature of the engagement should be considered in order to determine whether it is one of employment (employee) or self-employment (contractor). Complete the 5-step decision-making framework used to determine employment status.

Prepare for new EU banking rules (CRR III & CRD VI) with Grant Thornton's regulatory & risk advisory team. Leverage our experts for gap assessments, implementation & more. Local & EU-wide support.

Download our simple guide for Irish tax rates, credits and filing deadlines, as well as a summary of the key Irish tax reliefs, for 2024. This guide is updated to include amendments made by Finance Act 2023.

Businesses availing of the Debt Warehousing Scheme (DWS) have until 1 May 2024 to either pay their warehoused debt in full or engage with Revenue on addressing the debt. Read our latest insight to find out more.

Is your company searching for a sustainability leader? Learn the key skills for embedding sustainability into your business strategy.

Insight into proposed Consumer Protection Code changes & challenges. Understand implications & prepare with Grant Thornton's expertise

The most recent Finance Act introduced a number of important changes to retirement relief, which may impact family businesses. Those affected should act now or face previously unforeseen CGT liabilities. Read our latest insight to find out more.

The CBI has released its 2024/2025 Regulatory & Supervisory Outlook which sets out key trends, risk drivers and outlooks shaping the (re)insurance sector. Read our latest insight to find out more.

Key technology risk areas for internal auditors and technology risk functions to consider in 2024.

With effect from 1 January 2024 a new mandatory Capital Acquisitions Tax (CAT) reporting obligation is imposed on the recipients of certain loans from close relatives. Read our latest insight to find out more.

The Central Bank of Ireland (CBI) released a letter highlighting the main findings of its work on asset valuation, which sets out its expectations to be adopted by all firms to mitigate the issues identified in Irish Fund Management Companies (Firms). This report sets out ESMA’s analysis and conclusions on its January 2022 Common Supervisory Action (CSA) exercise and presents ESMA’s views on the findings.

Employers and trustees operating share schemes are required to file an annual return with Revenue by 31 March after the end of each tax year. The return form to be filed is dependent on the type of share scheme operated. In some cases this includes the filing of a nil return where no reportable events have taken place during the year in question, but a filing is still required.

On December 8, 2023, the European Supervisory Authorities (EBA, EIOPA and ESMA – the ESAs) launched the public consultation on the second batch of policy mandates under the Digital Operational Resilience Act (DORA). This public consultation covers six policy documents that will establish requirements for financial institutions. Read our article to find out more.

The UK Financial Conduct Authority (FCA) has produced draft rules for overseas funds being distributed to UK investors. These rules are being put in place for funds from jurisdictions where the UK Government has issued an ’Equivalence’ decision. Read this article to find out more about the new requirements.