Tax

The main highlights to note from the Finance Bill 2021 Digital Gaming Tax Credit Announced initially as part of the Governments Budget speech last year, more details on the specifics of a new Digital Gaming tax credit were released as part of Budget 2022. The aim of the tax credit is to improve employment growth […]

Here is a list of key tax filing dates for June 2021. If you have any questions about the below, please do now hesitate to contact us here at Hyland Johnson Keane by emailing enquiries@hjk.ie or calling (021) 480 6316. Key Filing Dates – June 2021 TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding […]

The Form P11D is a form that Revenue may issue to an employer requiring them to provide particulars of benefits received by all employees in receipt of emoluments (inclusive of benefits) of €1,905 or greater in a year of assessment. Where a Form P11D is issued by Revenue to an employer, the employer has until […]

What is the Research and Development (R&D) tax credit? Ireland’s Research and Development tax credit system is a major benefit to both multinational companies and SMEs operating in Ireland.  The R&D tax credit was first introduced in the Finance Act 2004 and offers a company undertaking R&D in Ireland a significant tax break, representing a […]

Overview PUP is available to employees and the self-employed who have lost their job on or after 13th March 2020 due to the COVID-19 pandemic. The PUP is paid by the Department of Social Protection (DSP). Payments from the DSP are taxable sources of income unless they are specifically exempt from tax. PUP is a […]

The new rules introduce certain provisions for persons facilitating supplies of goods or services using an electronic interface such as a marketplace, platform, portal or similar means. Cross-border sales of goods and services New rules extend the scope of the Mini One Stop Shop to a One-Stop-Shop (OSS) scheme that covers all B2C services as […]

We have seen an increase in UK companies looking to continue direst access to the EEA post Brexit.  Most commonly a new Irish company is incorporated.  Equally there are large numbers of UK companies who have long established subsidiaries in Ireland.  This can be an ideal solution to maintain operations and trade within the EU […]

The Covid Restrictions Support Scheme (CRSS) announced on Budget day provides targeted support to businesses that are forced to close temporarily or operate at a significantly reduced level because of COVID-19 public health restrictions that either prohibit, or significantly restrict, customers from accessing their business premises. Generally, this refers to COVID-19 restrictions at Level 3, […]

The Revenue have now published detailed Guidelines on the operation of the Employment Wage Subsidy Scheme (EWSS), outlining the eligibility criteria and supporting proofs that employers need to satisfy in order to participate in the scheme. In a press release, the Collector-General, Joe Howley, provided key advice to employers on the actions some may need […]

The Employment Wage Subsidy Scheme (EWSS) will replace the Temporary Wage Subsidy Scheme (TWSS) from September 1st 2020. Revenue are currently working through the finer details of the scheme. Below is some information to help you understand the scheme and to help prepare for it should you choose to avail of it. The scheme provides […]