Did you receive a gift or inheritance?  Capital Acquisition Tax self assessment time is approaching.

Did you receive a gift or inheritance since 1 September 2014? Have you complied with your CAT pay and file obligations?

If you received a gift or inheritance in the period from 1 September 2014 to 31 August 2015 you will need to check if you have any Irish capital acquisition tax liability or filing obligations. 

If you have an Irish CAT liability or an obligation to file a return…

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Are you an existing company limited by guarantee?

Following the recent changes to Irish Company law existing companies limited by guarantee now fall into two categories:

A company limited by guarantee and having a share capital is now automatically a Designated Activity Company.  The new company law rules that apply to this type of company are set out in Part 16 of the Companies Act 2014.  Such a company has a maximum of 149 members.


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New types of private companies and other changes under Companies Act 2014

Changes in Irish company law commenced in June 2015. If you need to form a new company you now have more options and existing companies have some decisions to make.

New private companies can decide to be formed either as:

(1) a private company limited by shares – a LTD, and the company name will end in LTD; or

(2) A designated activity company, which is a private company limited by shares, - a DAC, and the company name will…

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Income Tax 2014 deadlines for Ireland

Income tax deadlines are fast approaching for the filing of Irish 2014 income tax, Universal Social Charge (USC) and PRSI returns and the payment of the final amounts due (pay and file).

If you want the Revenue Commissioners to calculate the tax for you, you need to submit your tax return by 31 August 2015.

Revenue e-brief No. 74/15 provides"If a customer files their Form 11 after 31 August 2015 they must make their own self-assessment and calculate…

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Existing private companies and Companies Act 2014

Companies Act 2014 will impact on all existing companies registered in Ireland. What will it mean for your existing Irish private company?

Existing Irish private companies limited by shares have a transition period to decide whether they wish to remain operating as a designated activity company, a DAC – as all existing private companies have a memorandum and articles of association this means that they have objects clauses that limit the powers…

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