The implementation of Companies Act 2014 has created an opportunity for companies to apply best practice when it comes to governance practices and procedures, written by Niall May and Michael Mulholland.
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A Prudent Budget – Steady as She Goes
Aidan Byrne, Taxation Partner with RSM Budget 2015 analysis.
Michael Noonan has introduced a budget today which he described as being about securing the recovery, building for the future and broadening it to...
Interest on monies borrowed to purchase, improve or repair rental properties, in general, is deductible in computing rental income for tax purposes. The deduction is restricted for residential properties to 75% of the accruing interest.
Under a long standing Revenue concession, commonly referred to as the “small benefit exemption”, employers were able to provide a one-off tax free benefit to an employee not exceeding €250 per year.
With effect from the 22 October 2015, this...
A survey by RSM and the Construction Industry Federation has found that construction companies are still facing significant difficulties in accessing funding to invest in their businesses and to deliver viable housing and infrastructure projects.