The main tax reliefs to be considered when business owners are planning for retirement or succession include the following: Capital Gains Tax Retirement Relief –

Revenue has updated the Tax and Duty Manual for qualifying health expenses relating to certain illnesses. The updated manual includes the flat rate expense amount

Updated Stamp Duty Tax and Duty Manual Section 81AA: Transfers of Land to Young Trained Farmers Revenue has updated the Stamp Duty Tax and Duty

The Department of Housing, Local Government and Heritage published information detailing supports to people that refurbish vacant residential properties.  This includes grants and tax reliefs

Assessment of the Temporary Business Energy Support Scheme (TBESS) under Section 100 of Finance Act 2022 – January 2023 Minister for Finance, Michael McGrath, has

Effective from 1 January 2023, the new statutory sick pay scheme came into effect. Employers must ensure that they are ready to comply with their

The Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (the “Covid Act”) amends the Companies Act 2014 (the “Companies Act”) and the Industrial and Provident Societies Act

UK and Irish accounting standards are subject to periodic review at least once every five years. This is done to ensure that the standard remains

Employers should review the treatment of these benefits and update their payroll computations to ensure that the correct notional pay is subject to tax with