Local Property Tax (LPT) - Deduction at source from wages/salary or an occupational pension

Employers must put in place facilities to enable the deduction of Local Property Tax payments at source from wages and pensions from July 2013.

The Revenue Commissioners have issued an e-Brief 16/13 provising some guidance from employers on the deduction and remittance of the LPT.  Click here to review Revenue e-Brief 16/13

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Revenue Commissioners Annual Report 2012

The Revenue Commissioners published their Annual Report 2012 on 24 April 2013.

Click here for the press release: Revenue Press Release

Among the summary information included in the press release are some statistics on convictions:

“50 convictions were secured for serious tax and duty evasion, up from 30 in 2011. 19 custodial sentences, ranging from 15 months…

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The State has an obligation to protect employee pension entitlements when an employer is insolvent.

The European Court of Justice has ruled in favour of the Waterford Crystal employees in their claim that the State had failed put in place a pension protection system. The Irish High Court will have to determine the liability of the State for the pensions.

Under EU Directive 2008/94/EC the State has obligations to employees of insolvent employers (Link to Directive). 

The State has an obligation to protect the pension entitlements of workers in the event of the employer becoming insolvent.

See link to European Commission information on the…

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Debt Forgiveness - could it be taxed as a gift?

The Revenue Commissioners have issued an e-brief No. 12/13 providing some guidance on how it will treat debt forgiveness by financial institutions for Capital Acquisition Tax purposes.

It is a timely reminder of the broad scope of taxation and the tax consequences that need to be considered when negotiating with creditors.

Tax is a key consideration that should always be considered in any transaction to ensure that all everyone is aware of the tax consequences of any…

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Finance Act 2013

Finance Act 2013 has been signed by the President on 27 March 2013 see Legislation signed by the President. A copy of the Act is not yet available. 28 March 2013 .

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