The Finance Bill 2022 makes provision for the Temporary Business Energy Support Scheme – TBESS – which will provide support to businesses impacted by the unprecedented increase in energy costs resulting from the military aggression by Russia in Ukraine. The scheme is an approved State Aid under the European Commission’s Temporary Crisis Framework (TCF)1. Eligible […]

With 2023 almost upon us, many Irish companies with UK directors who took out Section 137 Bonds due to Brexit two years ago, will need to renew their Bonds from the 1st of January 2023. The Non-EEA Resident Bond only covers a period of 2 years and must be put in place at the incorporation stage or upon […]

Key tax filing dates for December 2022 TAX HEAD RETURN PERIOD PAYMENT & FILING DATE Dividend Withholding Tax DWT November 2022 14th December 2022 Professional Services Withholding Tax (PSWT) F30 November 2022 14th December 2022 Capital Gains Tax Capital Gains Return Gains made between 1st January – 30th November 2022 15th December 2022 PAYE/PRSI/USC/LPT P30 […]

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 […]