December 2018 Tax Newsletter

This series of articles will provide you with an update on tax developments that impact organisations in Ireland and those that do business with Ireland.

VAT Treatment of Vouchers

VAT on Gift Voucher
It has taken a long time since the original European Commission voucher proposal in 2012 to get to the point where the Voucher Directive (EU) 2016/1605, which was adopted in 2016, will become law in all EU Member States.

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Pre Year-End Tax Planning 

Calculator and PIE Chart
As we approach the end of 2018, we have outlined some pre year-end tax planning tips which one should bear in mind.

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Special Assignee Relief Programme (SARP)

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SARP was introduced in 2012 as a key component of Ireland’s Foreign Direct Investment (FDI) strategy. The aim of the relief is to reduce the cost to employers of assigning skilled individuals in their companies from abroad to take up positions in the Irish-based operations of their employer, thereby creating more jobs and facilitating the development and expansion of businesses in Ireland.

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Employed v Self-employed

Working Remotely
There have been a number of recent developments in the employment status of workers, specifically the publication of a Tax Appeals Commission determination (Hotfood v Revenue Commissioners) and the publication by Revenue of an updated guide to the tax treatment of couriers.

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Obligations of New Companies

Companies registered with the Companies Registration Office (CRO) are required to register with the Revenue Commissioners where the following applies;

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Exit Tax and Controlled Foreign Company Rules

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Ireland is committed to adopting Exit Tax and CFC rules under the EU Anti-Tax Avoidance Directive (“ATAD”), from 10 October 2018 and 1 January 2019 respectively. With the details now published in Finance Bill 2018, we examine the specifics.

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