Tax and legal update Issue 25 - March 2019

Jillian O'Sullivan Jillian O'Sullivan

Our monthly tax and legal update looks to give expert insight to our clients on a wide range of topics. In this issue we look at:

Introduction of Brexit omnibus bill

On 20 February 2019 a Brexit Omnibus Bill to prepare Ireland for a no deal withdrawal by the UK from the EU was initiated by the government. The Bill largely recommends preserving existing tax policies. It is suggested that where certain tax legislation refers to the EU and EEA states, the provisions will be extended to include the UK within the definition of a ‘relevant member state’.

Companies (Amendment) Bill 2019

The Companies (Amendment) Bill 2019 (the Bill) was published on 7 January 2019. The sole purpose was amending Section 343 of the Companies Act 2014, which relates to the time periods required for filing a company’s annual return.

Revenue audits update

The Code of Practice for Revenue Audits and other Compliance Interventions, provides a set of guidelines which are to be adhered to by Revenue, taxpayers and tax agents during the course of Revenue interventions.

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