The implementation of Companies Act 2014 has created an opportunity for companies to apply best practice when it comes to governance practices and procedures, written by Niall May and Michael Mulholland.
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Interest on monies borrowed to purchase, improve or repair rental properties, in general, is deductible in computing rental income for tax purposes. The deduction is restricted for residential properties to 75% of the accruing interest.
Under a long standing Revenue concession, commonly referred to as the “small benefit exemption”, employers were able to provide a one-off tax free benefit to an employee not exceeding €250 per year.
With effect from the 22 October 2015, this...
Q We would like to give our adult child and spouse a small flat we own in Dublin to help them on to the property ladder. We bought the flat in 2014 and it has probably increased in value, by approximately € 15,000.
The Companies (Accounting) Act 2017 (‘the Act’) came into force on 9 June 2017. The main purpose of the Act is to transpose the EU Accounting Directive into Irish law and also to fix a few anomalies which were identified in the application of the...
A practical approach to workplace training and development.
The health of an organisation depends on the growth and development of its employees. Training should be directly matched to the needs of the organisation and its employees.
A survey by RSM and the Construction Industry Federation has found that construction companies are still facing significant difficulties in accessing funding to invest in their businesses and to deliver viable housing and infrastructure projects.