EXTENSION OF 9% VAT RATE FOR TOURISM AND HOSPITALITY SECTORS

The Minister for Finance, Paschal Donohoe, has announced the extension of the 9 percent VAT rate for the tourism and hospitality industry for a further six months. The 9 percent VAT rate, which was due to end on 31 August 2022, will remain in place for these sectors...

SOLICITORS LIMITED LIABILITY PARTNERSHIPS

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...

ROS – PAY & FILE EXTENSION DATE 2022

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....

SMALL COMPANY ADMINISTRATIVE RESCUE PROCESS – SCARP

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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