The Institute has closely examined Revenue’s new Manual on the tax treatment of professional subscriptions. It appears to narrow the range of circumstances in which an employee’s professional membership subscription can be paid by their employer without deduction of PAYE, when compared to Revenue’s previous guidance (eBrief No. 19/2011). We have raised our concerns about what the Institute perceives to be a change in Revenue’s interpretation of the legislation at TALC and […]
Today, the Institute made a detailed submission to the European Commission on the fair taxation of the digital economy. The Commission required respondents to complete a questionnaire together with a position paper on the challenges of taxing the digital economy. The Institute submission emphasised the need for international consensus to adopt a long-term solution which works for both the digital and wider economy. The Institute highlighted that it is too […]
The new real-time PAYE regime will come into operation in 2019. In the video below, Cait Monagher, Tax Manager – Member Relations, and Mary Healy, Tax Manager – Representations, in the Institute discuss some of the key developments regarding PAYE Modernisation in 2018 in preparation for the new regime, including: The Finance Bill 2017 measures A change in the treatment of Illness Benefit Revenue’s correspondence with some employers about their […]
Our Annual Conferring Ceremony took place last night in O’Reilly Hall, University College Dublin yesterday evening. Congratulations to all of our our new CTAs, Tax Technicians and Cert holders, scholarship recipients and prizewinners. You can see our full prizewinner photo gallery on Flickr.