Share Options: New employer PAYE reporting requirements from 1 January 2024
Share Options: New employer PAYE reporting requirements from 1 January 2024
Finance Bill (No. 2) 2023 introduced an amendment to the collection and reporting requirements of share option related taxes. The taxation of a gain realised
Let's talk Transfer Pricing
Let's talk Transfer Pricing
Our Transfer Pricing Director, Anthony Crewe, recently sat down with Steven Wrappe, US National Technical Leader to discuss Transfer Pricing both from a US and
R&D Tax Credit – Finance Bill 2023 Updates
R&D Tax Credit – Finance Bill 2023 Updates
Budget 2024 and Finance (No. 2) Bill 2023 announced a package of wide-ranging measures to support Irish enterprise, which Minister for Finance Michael McGrath
DAC8 has landed
Tax DAC8 has landed
DAC8 enters into force on 13 November 2023 and for the most part will come into effect for all EU Member States from 1 January 2026. Read the key measures
The Future of Tax Transparency: Unveiling Amendments to the Common Reporting Standard
Tax The Future of Tax Transparency: Unveiling Amendments to the Common Reporting Standard
On 17 October 2023, the Council of the EU adopted DAC8, the 7th amendment to the Directive on Administrative Cooperation (“DAC”) directive amending EU rules on
Company Vehicle BIK rules from 1 January 2024
Company Vehicle BIK rules from 1 January 2024
Minister McGrath in Budget 2024 announced an extension of the temporary measures introduced in 2023 with respect to the Benefit in Kind (BIK) charging regime

News centre

Peter Vale comments on the Tax Statistics for 2022

22 Nov 2023

The positives and negatives of corporation tax receipts a feature in 2022 Tax Statistics.


Peter Vale comments on the latest Apple ruling

09 Nov 2023

In what was a surprise to many, the Advocate General has referred the Apple case back to the General Court. In the opinion of the Advocate General, several errors were made in the ruling of the General Court, meaning that a rehearing is necessary.


Exchequer returns October 2023 – Peter Vale commentary

03 Nov 2023

October continued the trend seen in recent months for the Exchequer, with a very mixed set of results on the tax receipts front, down over 16% on October last year. Corporation tax continues to be of most concern. Corporation tax receipts for October were down by €1bn, or 45%, on the same month last year. These figures are stark.


Exchequer returns September 2023 – Peter Vale commentary

03 Oct 2023

The September figures represent a mix of preliminary tax payments based on 2023/2024 estimates but also final payments for 2022, hence they are not necessarily a good indicator for the trajectory of future receipts. However, if this performance is repeated in the key month of November, the expected large Budget surplus for 2023 will be under threat.


Exchequer returns August 2023 – Peter Vale commentary

04 Sep 2023

Exchequer tax receipts for August were surprisingly poor, reversing a sustained period of positive results.


Summer Economic Statement

05 Jul 2023

The proposed Budget 2024 includes a tax package of €1.1 billion, primarily aimed at addressing the issue of workers moving into higher tax brackets.