To use an American expression, this one is a “no-brainer”! If you’re self-employed and some of your income is going to be taxed at 40% it makes sense to take out a pension which has the double advantage of reducing your Income Tax bill now and providing for your...
On the 1st of November 2019 the Legal Services Regulatory Authority (LSRA) introduced the framework to allow existing partnerships of solicitors to apply for authorisation to operate with limited liability. Authorisation of a partnership of solicitors to operate with...
In the first update to regulations since 2014 The Law Society will be proposing new regulations that they are preparing to have into legislation by the end of 2022. Under the proposed new regulations: Reporting Accountants report will be due no later than five months...
Revenue has announced it is extending the ROS return filing and payment date for certain self-assessed income taxpayers liable to capital acquisitions tax (“CAT”). The due date for the filing of the 2021 Form 11 and the payment of taxes is Wednesday, 16 November 2022....
The Companies (Rescue Process for Small and Micro Companies) Act 2021, which provides for the Small Company Administrative Rescue Process (SCARP) was commenced on Tuesday, 7 December 2021. The purpose of the SCARP is to provide an alternative to examinership and is...
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