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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Selling to consumers? A review of the new Regulations

Additional rules apply to contracts concluded after June 13 2014 which require businesses to provide extra information to consumers. These new rules are in addition to existing consumer law protections. They introduce significant changes to the way traders must do business with consumers. The rules provide additional protections and rights to consumers.

Some of the rules apply to on-premises contract (buying in a shop), some only to distance contracts (selling online) and some only to off-premises contracts.

They amend provisions of the Sale of Goods Act 1893 and the Sale of Goods and Supply of Services Act 1980.  Passing of risk provisions…

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