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Publication article
19 April 2016
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...
Publication article
25 May 2016
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. An amendment...
Publication article
25 May 2016
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...
News article
5 May 2016
Q I purchased an investment property in Ireland in December 1973 for £5,500, plus expenses of £514, total outlay being £6,014. I sold the property in June 1983 for £18,000. Indexation relief was allowable over this period. When this was applied a...
Publication article
9 June 2016
Q We would like to give our adult child and spouse a small flat we own in Dublin to help them on to the property ladder. We bought the flat in 2014 and it has probably increased in value, by approximately € 15,000. My question is: can we give this...
Event
15 June 2016
In conjunction with RSM UK, we are delighted to host this event discussing the final BEPS report, transfer pricing considerations and the challenges of employee mobility. Guest speaker Alan  Carey, Principal Officer in the International Division of...
News article
22 June 2016
Base Erosion and Profit Shifting (BEPS) refers to the erosion of national taxation bases and the artificial shifting of profits between jurisdictions resulting generally from the inability of industrial-age tax laws to respond to the digital economy...
News article
4 November 2016
In October 2016, the Commission proposed to re-launch the Common Consolidated Corporate Tax Base. The re-launched CCCTB will be implemented through a two-step process and will be mandatory for the largest groups in the EU. The CCCTB proposal is the...
News article
19 January 2017
Q: I have just read the answer to a query in the Property Clinic in The Irish Times. In it you state that one can sell one’s principal primary residence without incurring Capital Gains Tax.The site under discussion is a development site with...
News article
22 June 2017
Q. I hope that you can clear up my confusion about a UK flat that I part-own. I wish to dispose of it in order to help my son on to the property ladder, as he lives and works over there. Does UK or Irish tax law apply if I gift it to him? And what...

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