Capital Gains Tax Relief for Property held for 7 years

To qualify for the capital gains tax relief for property held for 7 years the property must be acquired by 31 December 2014.

The tax incentive that provided tax relief against capital against tax (CGT) if property is held for 7 years was not extended in Budget 2015.  In order to qualify for the relief property must be acquired by 31 December 2014.

For further information on this relief please see my previous…

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Stamp Duty Rates 2014

Stamp duty is calculated based on the consideration paid for certain transactions that are recorded in a document (or market value may apply in certain circumstances for example if there is a gift or unascertainable consideration).

Residential Property

Consideration (or market value)
Up to €1,000,000       1%

Excess over €1,000,000 2%

Non Residential Property

2% of consideration (or market value)


Mixed residential and non residential property

Where a transaction includes both residential and non residential property,…

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2014 gift and inheritance tax free thresholds

The Irish gift and inheritance tax free amounts have been reduced and the tax rate has been increased in recent years.

Since 6 December 2012 the Irish gift and inheritance tax (known as capital acquisition tax) lifetime tax free amounts (calculated on an aggregated basis for each Group) have been reduced to:

For a Group A beneficiary – child or minor child of a predeceased child and in certain circumstances widowed…

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Can you use that name for your business?

Remember when you are deciding on your business name or new product name to research whether you can freely use the name you have chosen.

Registering a business name with the Companies Registration Office provides no intellectual property protection.  The purpose of registering the business name is to inform the public that you are trading under a name that is not your own name.

Also registering a company name is no guarantee that the name…

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Introduction to Intellectual Property Law

I am delighted to be presenting a one day Introduction to Intellectual Property Law course for Local Enterprise Office Leitrim this autumn.

The course will make you aware of how best to protect your brand and business. 

Registration is via the LEO Leitrim website - at the following link.

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