Irish Tax Institute warns new enhanced reporting requirements are too onerous for SMEs
The Irish Tax Institute has warned that Revenue’s new system of Enhanced Reporting Requirements (ERR) places a very significant administrative burden on businesses, particularly SMEs. The new system, introduced on 1 January, requires employers to report details of certain benefits and payments made to staff in real time which means on or before they are given to employees. One of the benefits impacted are gifts given to staff under the […]
Tax Talk EP 17: Diversity and Inclusion
Diversity and inclusion (D&I) are well established as critical metrics for businesses that seek to be socially and environmentally responsible. In the latest episode of Tax Talk , we discuss the importance of D&I in the tax profession and beyond. Joining our host, Donal O’Donovan of the Irish Independent, to share their personal experiences and insights are: Tom Reynolds, Institute President, who started his career when his sexual orientation was […]
Upcoming CPD – CT Filing, CAT Compliance, Employment Tax
We have a number of CPD events coming up soon. Learn more about our Corporate Tax Filing 2024 webinar, CAT Compliance Update, and Employment Tax in 2024 – Cert Option below. If you would like to book a place at a webinar, please contact cpd@taxinstitute.ie. Our online orders are currently disabled due to essential upgrades. We apologise for any inconvenience caused. Please note these are online CPD events via Zoom. Joining […]
Legislation Available Now – Finance (No. 2) Act 2023
Finance (No. 2) Act 2023 Tax Legislation – Available Now Print, eBook and on TaxFind Ensure you and your team have Ireland’s leading up-to-date legislation. Key features of our consolidated legislation include: detailed footnotes, including relevant case law, TAC determinations, Revenue guidance and Irish Tax Review articles section cross-references for ease of navigation latest Finance Act changes highlighted in bold, annotated and tracked in footnotes with commencement dates
Employment Tax in 2024 – Certificate Option
Starts 5 September
How we work and how we tax employment in Ireland and abroad are being remodelled by legislation, increased mobility, data and technology in Ireland and abroad. Would you or a colleague benefit from upskilling or refreshing your knowledge across the taxation of employment? Our new 8-part online practical programme, with Certificate and CPD-only options delivered by our Expert Tutors will bring you or your team up to date in the […]
Institute responds to Feedback Statement on a Participation Exemption for Foreign Dividends
In September 2023, the Minister for Finance, Michael McGrath T.D., committed to introducing a participation exemption for foreign dividends in Finance Bill 2024. With the introduction coming into effect from 1 January 2025, the Department of Finance has sought feedback on the matter. On 8 May, the Institute responded to the Department’s Feedback Statement and we identified a number of elements of the Strawman Proposal for a Participation Exemption we […]