Transfer of a site from a parent to a child If you transfer land to your child to build a house which is your child’s only or main residence, you will not have to pay CGT on the transfer. For this purpose, a transfer includes a joint transfer by you, and your spouse or civil…
TAX RELIEF ON DONATIONS TO IRISH SPORTING BODIES FOR QUALIFYING PROJECTS How does the system work for self-employed tax payers? If an individual pays any tax under the self-assessment scheme they can claim tax relief on the amount donated You may be able to claim tax relief on donations made to your organisation if you…
Who is exempt from DIRT? Deposit interest retention tax is currently charged at 37% for 2018 and will be 35% for 2018 You can receive interest without paying DIRT (DIRT-free account) in certain conditions. To do this, you must complete a declaration form stating that you, your spouse or civil partner are: 65 years of age…
