The underlying rule for an Irish tax resident is that you are liable here for any capital gain accruing on a property sale, whether that property is in Ireland or abroad. Photograph:  Yui Mok/PA Wire

I have section 23 property rented out for more than 10 years with some section 23 loss still remaining. I have property in Scotland also rented out. (...)

 Julie Sinnamon of Enterprise Ireland: If the private sector invested more in start-ups, Enterprise Ireland could focus on  other aspects of enterprise development. Photograph: Alan Betson/The Irish Times

I am frequently being asked at the moment what entrepreneurs want from the next government. Perhaps we need to turn that question on its head: what do(...)

Renault headquarters in Boulogne-Billancourt, one of four sites raided by fraud investigators. Photograph: AFP/Getty Images

Renault shares plunged the most in 17 years after a union said French fraud investigators seized computers from the automaker, apparently as part of a(...)

Apartment building management: Payment of fees to a non-licensed company for the maintainance of communal areas is against the law

A recent question mentioned that directors of self-managed apartment blocks are not entitled to remuneration. Does this also apply to management co(...)

Aer Lingus has been sold to IAG – the owner of British Airways and Spanish flag carrier Iberia – and it has exercised its right to buy out any remaining shareholders. Photograph:  Reuters/Cathal McNaughton

My father has Aer Lingus shares having worked there for 25+ years. He retired in the early 1990s. He has chosen not to accept any offer so far. His b(...)

Ken Hardy, KPMG partner and R&D incentives practice leader: “The knowledge development box could be very attractive for indigenous businesses and SMEs that undertake most of their R&D in Ireland”

KPMG’s latest Innovation Monitor reveals high levels of innovation activity in Irish business with 84 per cent of companies either innovating or plann(...)

As the apartment your parents are gifting you is currently worth less than they paid for it, that means they have made no capital gain and will not face any bill for capital gains tax on the transaction. Photograph: Kate Geraghty

I am thinking of setting up small investments for each of my three grandchildren. I want to know if any Irish REITs would re-invest any dividends over(...)

Dividend income, under Irish tax law, is simply another form of income

I have recently started investing in the stock market. I own several shares in the FTSE 100 and have a couple of holdings on the Irish Stock Exchange.(...)

Technically, there is nothing to stop you pledging some of your Aer Lingus shares in support of the IAG offer

I had planned to do nothing with my 4,000 Aer Lingus shares and not return the acceptance form. However, I wonder would you know is there a downside t(...)

Aer Lingus sale: are shareholders facing  a capital gains liability? Photograph: Aidan Crawley/Bloomberg

In last Monday’s paper you provided advice on the options available to Aer Lingus shareholders in the face of the IAG bid and deadline. Could you a(...)