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Directors' Issues

 

On this page we collate information on areas of interest for company directors related to income tax and PRSI.

Case Law

Recent Irish cases on PRSI include:

2011 - Neenan Travel Limited v Minister for Social and Family Affairs

2011 - High Court Rules on Contract of/for Service (TaxFax) and Link to Brightwater Judgement


For case law on income tax employed v self-employed status see our webpage on Determining Employment Status

Income Tax

December 2011 - Revenue Tax Briefing No.06/2011  Tax and Universal Social Charge (USC) treatment of income arising from having or exercising the public office of director of an Irish incorporated company.

For matters relating to travel and subsistence expenses see our Contractor’s Project webpage.

Institute Representations and Guidance

Discussions on Revenue Tax Briefing No.6/2011 featured at Main TALC in:

February 2013 
December 2012 
September 2012 

ITR 2012 - Who's the Boss? Recent Developments in the PRSI Classification of Directors

Essential income tax seminar – Employees, directors and pay and file 2012
Order here.  

Annual conference 2013 – Employment taxes, PRSI, payroll and property tax
Order here.  

Letter from Institute re issue of PRSI Determinations for proprietary directors - June 2012