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Starting a new business - Start your own business - Oliver Niland Chartered Accountant  & Tax Specialist Galway Ireland

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NB dates for inheritance and gift tax

NB dates for inheritance and gift tax

NB dates for inheritance and gift tax Date of gift or inheritance The date of a gift is normally the date it is received. The date of an inheritance is usually the date of death of the person leaving the inheritance. These dates determine the Capital Acquisitions Tax (CAT) rates and the group threshold that apply. The…

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What is separate assessment ?

What is separate assessment ?

What is separate assessment ? If you are separately assessed, you and your spouse or civil partner are taxed as single people during the year. The following tax credits, if you are claiming them, are divided equally between you: Married or Civil Partner’s Tax Credit Age Tax Credit Blind Tax Credit Incapacitated Child Tax Credit.…

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Close company surcharge

Close company surcharge

Temporary measures in relation to the close company surcharge The close company surcharges apply to income of close companies that is not distributed within 18 months from the end of the accounting period in which the income arose. In cases where a distribution is not made within that time in response to Covid-19 circumstances affecting the…

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