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...

We are currently advising many Irish SMEs that are going through strong growth, notwithstanding uncertainties that surround Brexit....

Each year, Irish VAT registered businesses are obliged to file a Return of Trading Details (RTD) with Revenue. The RTD is a summary of the supplies of goods and services, imports a...