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Accounts board - Oliver Niland Chartered Accountant & Tax Specialist Galway Ireland

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Tax Returns - Oliver Niland Chartered Accountant & Tax Specialist - Galway Ireland

New Business

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

Compensation to employees for changing working conditions

Compensation to employees for changing working conditions

This applies to any payment chargeable to tax under Schedule E that is made to an employee to compensate him/her for: A reduction or possible reduction of future remuneration arising from a reorganisation of the employer’s business, e.g., a loss of promotional prospects, with attendant loss of possible higher earnings A change in working procedures…

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Can my company claim “audit exemption” ?

Can my company claim “audit exemption” ?

Conditions to be satisfied by a company to get Audit exemption In respect of the financial year concerned: The company must be a company to which the Companies (Amendment) Act 1986 applies i.e. a Private Limited Company; The amount of turnover of the company must not exceed €8.8 million; The balance sheet total of the…

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What is the two thirds rule ?

What is the two thirds rule ?

The two thirds rule applies to a transaction which at first sight appears to be the supply of a service may nevertheless be taxed as a supply of goods if the value of the goods supplied in carrying out the work exceeds two-thirds of the total charge. Therefore, instead of 13.5% applying 23% applies to the…

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