The Companies (Rescue Process for Small and Micro Companies) Act 2021, commenced on the 8th December 2021 and provides a simplified corporate rescue mechanism specifically geared towards small and micro companies. The Act provides for a Small Company Administrative Rescue Process (SCARP) which mirrors key elements of examinership in an administrative context, thereby reducing court […]

The term VUCA stands for Volatility, Uncertainty, Complexity and Ambiguity and was first coined in the early 1990s. It was initially introduced by Herbert F. Barber as a concept for strategic business management, but it also reflects the problems currently facing managers across the world. Businesses are operating in extremely uncertain times. Business leaders are […]

Only a tiny percentage of people click on online adverts. Businesses can spend a fortune on online advertising, which is all well and good for large international corporations with huge budgets. However, small and medium-sized businesses might be better off using their online marketing budget in a different way. Here is how. Optimise your website […]

The EU has proposed a new Directive on Administrative Co-operation to be called DAC8. It is expected that DAC8 will introduce uniform disclosure requirements for e-money and crypto intermediaries to ensure tax authorities across the EU have increased visibility in respect of the evolving digital economy and crypto assets in particular. DAC8 is likely to […]

Section 3 of the Finance Act 2021 inserted a new provision at section 114A of the Taxes Consolidation Act 1997 (TCA) in respect of Remote Working Relief (RWR), which provides income tax relief for remote workers on relevant expenses incurred in the performance of the duties of his or her employment while working from home. […]