From 1 January 2024, three types of benefits that are made without the deduction of tax must be reported to Revenue when they are paid to employees or directors. Collectively known as ‘reportable benefits’, they are: The remote working daily allowance of €3.20;  Travel and subsistence expenses; and The small benefits exemption. In November 2023, […]

Here is how applying Mayo’s Human Relations Theory can foster a more harmonious and productive workplace. Mayo’s Human Relations Movement, an enduring pillar in management theory, resonates deeply in contemporary business environments. Applying its principles can result in a more productive workplace, as well as a better culture in the firm, overall. At the heart […]

Underserviced markets are groups of customers or potential customers who have unmet or underserved needs, problems, or preferences in your industry. They may be overlooked, ignored, or underserved by your competitors, or they may be new or emerging segments that have not been addressed yet. Underserved segments can offer you opportunities to create value, differentiation, […]

KEY FILING DATES – NOVEMBER 2023 TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding Tax DWT October 2023 14th November 2023 Professional Services Withholding Tax (PSWT) F30 October 2023 14th November 2023 Income Tax Extension of pay and file deadline 15th November 2023 Capital Acquisitions Tax Extension of pay and file deadline 15th […]

Budget 2024 took place on 10 October 2023. Revenue’s Summary of Budget 2024 can be viewed here. Key measures announced in the Budget include: Income Tax The standard rate band is to be increased by €2,000 to €42,000. There will be proportionate increases for single-person child carers, married couples, and civil partners. Various other tax […]