Land sold to develop housing is eligible for stamp duty relief. A transaction involving a right of way on a residential site raised unexpected questions between its developer and Revenue.
Ireland has spent the last 10 years fighting Europe on Apple while simultaneously rehabbing its reputation and helping rewrite global tax rules. It was a high-stakes approach, but one that has paid off handsomely.
The multinational has warned shareholders of a tax hit from today’s EU court decision against Ireland, but nowhere near the €13 billion set aside in an escrow account. US tax is coming into play.
Ten years on from the start of a formal investigation into Apple’s Irish tax affairs, the European Commission has won its case. Its meaning extends far beyond the collection of back taxes.
Payments delayed by changes to the tech giant’s subsidiary structure earlier in the year have now landed in state coffers, boosting the Exchequer surplus as the Government makes key pre-election budgetary decisions.
The first publication by the budgetary watchdog after UCC’s Seamus Coffey returned to head it up is a vibrant plea to resurrect the 5 per cent spending rule in the next budget.
There are several very straightforward ways in which company owners can fully exploit the post-tax value of their asset. However, they must be carefully planned and executed to make use of the available tax structures.
The €100bn-valued medical devices multinational is shutting down the central Dublin office where its global HQ was registered for the past decade.
In pretending to discover the unintended consequences of the residential zoned land tax on farmers, the Government has found a reason to push back its collection. The same issues were raised – and resolved – over six years ago.
Capital acquisitions tax has emerged as a political issue for the first time since the financial crisis. Forvis Mazars tax partner Alan Murray examines the factors in budget decisions on inheritance tax.
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