Revenue is introducing a new two-tier VAT registration system, whereby a trader can apply for a ‘domestic-only’ registration or an ‘intra-EU’ registration. The new registra...

Where an employee works for substantial periods outside of the employer’s premises by using technology to log onto the employer’s computer remotely, sends or receives email rem...

As the new academic year commences, some parents may arrange for their college going children to live rent-free in a second property owned by them. In this scenario, the question a...

In June 2016, the Council of the European Union adopted Council Directive (EU) 2016/1065 (“the Voucher Directive”) to simplify and harmonise the VAT rules applying to vouchers ...

In order to minimise the future gift or inheritance tax cost for family and friends who will be future beneficiaries of your estate, planning ahead is essential. We advise individu...