Chartered Accountants & Registered Auditors
With effect from 1 July 2008 new rules were introduced in relation to VAT on property. Below is a brief summary of these rules. Supply of property Under the new rules, in order for the supply of a property to come within the charge to VAT the property must have been developed and must be … [Read more...]
A brief guide to PRSI and the Heath Levy PRSI PRSI stands for “pay related social insurance” and it is a charge towards the cost of social insurance benefits & pensions such as, unemployment benefit, maternity benefit, old age pension, etc. PRSI is payable by both employees and self … [Read more...]
RESIDENCE An individual will be considered Irish tax resident for a tax year if he spends: • 183 days in Ireland during that tax year, or • 280 days in aggregate between that tax year and the previous tax year Notwithstanding the above, an individual who spends 30 days or less in … [Read more...]
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