Our principal, Mairead Hennessy, was delighted to share insights on the impact of the recent Supreme Court Decision relating to the determination of employment status in the M...
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Determining Employment Status
by Taxkey
Mar 26, 2024
Income Tax
Taxation
VAT on property –Considerations for vendors of commercial property
by Taxkey
Mar 13, 2024
Business Taxation
Taxation
VAT
When selling a commercial property, vendors should consider the VAT treatment of the sale and potential related VAT costs early in the sale process and ideally in advance of negoti...
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Residence and Domicile Planning
by Taxkey
Mar 13, 2024
Taxation
An individual’s exposure to Irish tax on their income, gains, gifts or inheritance is significantly influenced by their tax residence, ordinary residence and domicile status. See...
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Retirement Relief update Finance Act No. 2 2023
by Taxkey
Mar 12, 2024
Business Taxation
Taxation
The Finance Act (No 2) 2023, as enacted in December 2023, provided for key changes to the age threshold and limit on qualifying assets that can qualify for Capital Gains Tax (CGT) ...
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VAT on Property-Considerations for the purchaser of a commercial property
by Taxkey
Mar 12, 2024
Taxation
VAT
VAT is often a significant consideration in commercial property transactions. Even where a property sale is not subject to VAT, there may be VAT consequences for the vendor, purcha...
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