Shire acting chief financial officer Jeff Poulton said the company had obtained advice that the break fee should not be taxable in Ireland. Photograph: The Irish Times

Drug giant Shire is facing a potential tax bill of up to €480 million as Irish Revenue officials examine the fallout from a collapsed takeover of the (...)

The intention is that loading  will stay in place until a universal health insurance structure is in place, but the  rates will be reviewed by the Health Insurance Authority in 2017

I will be 35 on May 1st so I expect that if I take a health policy out after that date, I will have a loading of 2 per cent of the premium per year ab(...)

Money earned from letting rooms in private homes on Airbnb and similar sites will be treated as trading income

Homeowners hoping to tap into a windfall of up to €12,000 by letting out rooms in their homes on Airbnb and similar sites have had their hopes dashed(...)

Tánaiste Joan Burton announcing the composition of the new Pensions Council at Government Buildings. Photograph: Cyril Byrne

Reform of the Irish pension system is essential if we do not want to endanger the retirement income of current and future pensions, Tánaiste and Mini(...)

As long as the intention is that the loan is repaid as you outline, it will not, in itself, be deemed a gift

Our son has two-thirds of the cost of a house saved. A mortgage for the balance is a non-runner as his job at the moment is not permanent.We (his pare(...)

Medtroni’s Omar Ishrak: Ireland will inevitably be a higher-profile part of the group by virtue of its domicile in the country. Photograph: Brendan McDermid/Reuters

Ireland can expect further investment in the longer term under the merged Medtronic/Covidien medical device group, chairman and chief executive Omar I(...)

Omar Ishrak, chief executive officer of Medtronic. Photographer: Chris Ratcliffe/Bloomberg

Medical device group Medtronic becomes Ireland’s largest company when it starts trading on the New York Stock Exchange Tuesday.Following Medtronic Inc(...)

In relation to rent, it would be your responsibility to research rents in the area for the type of accommodation you are providing and to use this figure in working out what, if any, benefit your child and partner receive by virtue of their reduced rent

In your comments on the new rules regarding gifts being subject to Capital Acquisitions Tax, you mention that providing a child with a house for free (...)

Indian business leaders are the most confident, with 62 per cent expecting their companies to grow this year. Photograph: Reuters/Carlos Barria

Business leaders are increasingly pessimistic about the outlook for global economic growth this year.The number of chief executives expecting a decli(...)

From  October 16th, 2013, relief on any health policy taken out or renewed was limited to 20 per cent of the first €1,000 of a premium for an adult and €500 for a child

I have a 23-year-old son who is studying for a PhD. He is in receipt of a Science Foundation stipend. We are paying his annual health insurance and I (...)