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Finance Bill 2016 – Anti-Avoidance
Section 54 makes a number of changes to the tax code which will reduce the level of penalty mitigations for tax defaulters with off-shore irregularities giving rise to an Irish tax liability.  The amendments withdraw, from 1 May 2017, the penalty mitigation arrangements, currently available to tax defaulters who make a qualifying disclosure to Revenue, in two situations: firstly, where the disclosure...

Finance Bill 2016 – VAT and Bank levy
As expected the VAT rates remained untouched in the Finance Bill. Some changes were introduced to the flat-rate addition for farmers and the annual bank levy due to expire at the end of 2016 is extended for 5 years.   Farmer’s Flat-Rate Addition (Section 46)  The farmers’ flat-rate addition is being increased from 5.2% to 5.4% with effect from 1 January 2017.  Restriction of...

Finance Bill 2016 – Revenue Administration
A number of administrative type measures were covered in the Bill which include changes to the rules for publication of tax defaulters and a technical amendment on the treatment of jointly assessed spouses to enable either spouse/civil partner use the PAYE online system.  Amendments to Publication of Tax Defaulters (Section 55)  Tax defaulters who have not paid a settlement amount due to...

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leading with integrity book coverRecommended Reading
Leading with Integrity: A Practical Guide to Business Ethics
by Ros O'Shea
This book equips business leaders and managers with the understanding and tools to set the right ‘tone at the top’, embedding a culture of integrity and compliance with ethical and organisational values.

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