If you are based in Ireland but spend time working in certain countries such as China, Brazil etc. you are entitled to a deduction (not to exceed €35,000) proportionate to the number of qualifying days (at least 60) spent working in these countries For example You work for a private company with operations in China…
If you are living together as man and wife, disposals of assets such as land, property etc between you and your spouse do not give rise to CGT. If you sell an asset acquired from your spouse, you are treated as having acquired it when your spouse acquired it This also applies if you are separated…
You may claim an allowance/deduction for a carer (i.e. housekeeper) employed to care for an incapacitated relative. The allowance is given for the lower of a) the amount incurring in employing the carer and b) €50,000 You must register for PAYE/PRSI as an employer and deduct tax from the wages paid to the carer In…
