Men are also nearly 50 per cent more likely to be offered membership of a bonus scheme, and more likely to be offered health insurance and income protection. Illustration: iStock

A survey of employee benefits shows a gender divide in the nature of perks offered

  John Stapleton: “They still kind of think, ‘well I still don’t know what form of Brexit it’s going to be, so I’ll just wait and see until it happens and then I’ll get ready’.”  Photograph: Alan Betson

The serial food entrepreneur who invented fresh chilled soup worries that UK business is not ready for Brexit

Revenue has tightened the rules significantly regarding the dwelling house exemption. Photograph: iStock

Q&A: Dominic Coyle

The dwelling house exemption allows someone to inherit a property tax-free provided that they have lived in it for three years before the homeowner’s death and that it was the main home of the person who has died.  Photograph: iStock

Decision opens door for refunds but not everyone will benefit

The bill relates to the sale in 2013 of rights to the company’s blockbuster multiple sclerosis drug Tysabri.

Company confirmed it faces Revenue demand for €1.64bn in back taxes

If a son or daughter dies before a parent, their inheritance from the parent will become part of their own estate.

Mother’s estate will be divided in accordance with the will she has made

Revenue had made it clear that new tax treaties meant it had access to foreign tax records in a way it never had before. Photograph: Nick Bradshaw

Revenue is pursuing those who failed to take advantage of amnesty on disclosure

You will not be allowed to go back and pay now PRSI stamps that were missed for whatever reason 12 years ago, not least as you have since retired. Photograph: iStock

Q&A: Dominic Coyle answers your personal finance questions

Inheritance tax is a self-assessed tax in Ireland and not really an issue for an estate agent. Photograph: iStock

Q&A: Dominic Coyle answers your personal finance questions

In this case, your mother effectively handed over ownership of the property to you with what is called a right of residence. Photograph: iStock

Q&A: Dominic Coyle answers your personal finance questions

The minimum your daughter would need for a State pension is 10 years of social insurance/PRSI payments. That would give her a pension equivalent to 25 per cent of the prevailing full pension

Q&A: Dominic Coyle answers your personal finance questions

Poor pension coverage among some workers has contributed to  scepticism about superannuation schemes. Photograph: Bryan O’Brien

Governments must encourage better pension coverage and simplify communication

Among the publicly quoted companies, Bank of Ireland’s pension hole of €478 million is the largest.

Major plans eroded their deficits in early 2018 but tumbling markets take toll again

Business Today: the best news, analysis and comment from ‘The Irish Times’ business desk

In cases where contributions are missing from a social insurance record, Welfare will ask for any evidence – payslips, P60s, etc – to show that PRSI payments had been deducted.

Law provides for investigation in cases where contribution records go missing

The announcement follows the acquisition of Genomics Medicine Ireland by Chinese genomics specialists WuXi Nextcode for an undisclosed sum. File photograph: Getty Images

Genomics Medicine Ireland intends to recruit 600 people over the next five years

“You will have close to somewhere between 43 and 44 years of social insurance coverage – assuming you do keep working up to 2024.”

Government plans to allow up to 20 years’ credits for time taken to care for family

“Everyone is allowed a principal private residence so I would expect that Revenue would be happy that, for the brief period you owned it, this was your family’s principal private residence.”

House valuation of €140,000 is well below inheritance tax threshold

Government plans for mandatory pensions are likely to disappoint, the Society of Actuaries has said.

Industry professionals join unions in concerns over age limits and State contribution

Business Today: the best news, analysis and comment from ‘The Irish Times’ business desk

Ireland needs an influx for foreign workers if it is to have any hope of meeting the 30,000 target for new homes to be delivered every year says the ESRI.

Business Today: the best news, analysis and comment from ‘The Irish Times’ business desk

For anyone retiring after 2020, the pension eligibility will be worked out on a simpler basis than now – the total contributions approach. Photograph: iStock

Q&A: Dominic Coyle answers your personal finance questions

 Inflazome chief executive Prof Matt Cooper  with  co-founder Prof Luke O’Neill (centre) with  Fountain Healthcare Partners managing director Dr Manus Rogan (left) and and  Dr Jeremy Skillington, vice-president of business development at Inflazome. Photograph: Nick Bradshaw

Inflazome in one of the largest European biotech fundraisings this year as it targets range of serious inflammatory diseases

Shares in Mainstay Medical, the Irish medical device company targeting chronic back pain, crashed to record lows after a key clinical trial failed.

Company insists other data support case for its implanted electrical stimulation device

Irish residents paid almost €3 million in unpaid taxes and penalties on properties in the British Virgin Islands

Hunt for offshore evaders was announced last November as amnesty window closed

European Commission officials said signs of overheating could become more apparent  in the Irish economy going forward”. Photograph: Aidan Crawley

EU team cites Brexit, tax and trade as four-day mission to Dublin concludes

Ciarán Murray, chairman and former CEO of Icon. Photograph: Dara Mac Dónaill

Ex-CEO of clinical trials firm honoured for impact on Irish industry

Aryzta chairman  Gary McGann (L) pictured with Kevin Toland, chief executive.  Photograph: Alan Betson

Hundreds of Irish shareholders lose out after being effectively locked out of fundraising

Pro-remain protesters take part in a rally rejecting UK prime minister Theresa May’s Brexit deal on Tuesday. Anti-Brexit groups ‘Best for Britain’ and ‘The People’s Vote Campaign’ are holding a joint rally tonight to call on MPs to say they are not buying the Prime Minister’s Brexit deal. Photograph:  Jack Taylor/Getty Images

Business Today: the best news, analysis and comment from ‘The Irish Times’ business desk

Aryzta chief executive Kevin Toland and chairman Gary McGann attend the company’s annual shareholder meeting in Switzerland last week. Photograph: Arnd Wiegmann/Reuters

Hundreds of former IAWS investors effectively locked out of €790m rights issue

Andrew Fein, an analyst at HC Wainwright, said the mineral oil controversy was “temporary noise that has been given an oversized weight by the bears”. Photograph:  Hugh Macknight/PA

Analysts bullish on prospects of Irish firm’s fish oil drug Vascepa as blockbuster therapy

Contact lens manufacturer Bausch & Lomb has announced an expansion of its production facilities in Waterford

Production lines for new lenses will create 100 jobs over the next four years

Rates charged under the Fair Deal scheme essentially come down to purchasing power. Photograph: Getty Images

State is in a position to negotiate better rates than those paid by private patients

“While the initial intention was that you would be given the property, that has now changed. Who is to say it might not change again?”

It makes sense to adopt a business approach when making large financial decisions

Amarin chief executive John Thero: detailed results for fish-oil drug Vascepa confirm initial figures for its success

Some concern over neutrality of placebo and whether it might have boosted Vascepa data

“I anticipate that the first review outcomes will be notified to pensioners in early 2019,” Minister for Employment Affairs Regina Doherty said. Photograph: iStock

Over 70,000 will get letters, and no payments will be reduced as a result of review

Minister for Health Simon Harris said pharmaceutical companies might be “reluctant to commit to significant expenditure to address issues that may, or may not, arise”. Photograph: Aidan Crawley

Companies say they are working actively to prepare for worst-case Brexit scenario

IPHA president GSK’s Aidan Lynch (centre); IPHA vice-president Paul Reid (Pfizer); and Bayer’s Itziar Canamasas with the Manifesto for Better Health ahead of the IPHA annual conference on November 8th. Photograph: Justin Mac Innes

Irish industry’s chief looks for partnership as he admits trust is lacking

Traders work on the floor of the New York Stock Exchange. Shares bounced on the last day of October,  softening the blow of what has been a grim month. Photograph: Justin Lane/EPA

‘Business Today: the best news, analysis and comment from ‘The Irish Times’ business desk

Revenue has   tightened the rules significantly when it comes to inheriting a property   free of tax. Photograph: iStock

Q&A: Dominic Coyle

Ivan Coulter: “This is a company with fantastic potential.” Photograph: Dara Mac Dónaill

Atxa Therapeutics is targeting pulmonary arterial hypertension

A cash inheritance  of €150,000 is below the €320,000 tax exempt threshold applying for a child inheriting from a parent, and therefore incurs no tax bill.

Inheriting €150,000 along with a house still leaves son outside tax net

Whan calculating capital gains tax on the sale of a property, you are allowed deduct the costs of buying or selling it.

Capital gains tax indexation up to end of 2002 takes some sting out of tax bill

A group of revellers reflected in a womans sunglasses as crowds arrive for the Electric Picnic festival in Stradbally, County Laois. Photograph: Niall Carson/PA

‘Business Today: the best news, analysis and comment from ‘The Irish Times’ business desk

Victims of the hepatitis C blood contamination scandal and Magdalene Laundry survivors will not pay tax on their compensation payments under previously unannounced measures in the Finance Bill. Photograph: Dara Mac Dónaill

Government’s Finance Bill provides tax relief for victims while closing other loopholes

 Fiona Reddan examines why affordable housing isn’t working in her new column. Photograph: Rui Vieira/PA Wire

‘Business Today: the best news, analysis and comment from ‘The Irish Times’ business desk

The Saudi Arabian flag is seen behind barbed wire as it flies on the roof at the Saudi Arabian consulate in Istanbul. Photograph:  Ozan Kose/AFP/Getty Images

‘Business Today: the best news, analysis and comment from ‘The Irish Times’ business desk

Siro was one of three shortlisted bidders for the troubled National Broadband Plan (NPB) tender but pulled out in September 2017. Photograph: Andrew Matthews/PA Wire

ESB/Vodafone joint venture at ‘advanced’ stage in bringing broadband to 11 more towns

Predictably, housing was at the top of many readers’ minds when they contacted our online Budget 2019 Q&A. Photograph: iStock

Readers seek detail on a wide range of subjects despite the absence of surprises in speech

Minister for Employment Affairs and Social Protection Regina Doherty said “good progress” was being made preparing for the reviews of pensions announced by the Government earlier this year. Photograph: Cyril Byrne

Pensioners to receive letters at end of month explaining how the new rules will affect them

John Thero: “We’re taking the approach of make it [Vascepa] affordable, and hopefully we can help millions of patients and make some money along the way”

After several false starts, way is clear for John Thero to take Vascepa cholesterol drug to market

The pharmaceutical industry has urged the Government to introduce “predictable multi-annual budgeting” for breakthrough medicines in the budget process.

Pharmaceutical sector urges faster access to markets and sharper focus on innovation

Almost half of those with no private pension say they intend to rely on the State pension for their income in retirement. Photograph: iStock

Aviva warns that poverty looms for many as personal financial commitments continue

Property developer Sean Dunne, who faces another 10 years in bankruptcy following a High Court hearing. Photograph:  Collins

‘Business Today: the best news, analysis and comment from ‘The Irish Times’ business desk

‘Business Today: the best news, analysis and comment from ‘The Irish Times’ business desk

Venn Life Sciences chairman Allan Wood says that investment in business development should deliver an improved order book in future.

Clinical trials group falls to a loss but is optimistic for the future

‘Children receiving gifts or inheritances from their parents fall into category A.’ File photograph: Getty Images/iStockphotos

Q&A: Has our lawyer led us astray when it comes to providing for our new family?

Analysts said Amarin could now expect sales of up to $2.7 billion annually for a drug that currently brings in $230 million in revenue. Photograph: iStock

Company’s Vascepa drug proves effective in reducing risk from stroke and heart attack

Only 15 per cent of Irish people questioned feel confident now about their financial position in retirement.

Survey also finds that 40 per cent plan to do some part-time work in retirement

The RHA exhibition featured 416 Irish and international artists. Photograph: Aidan Oliver Photography

Royal Hibernian Academy event seen as a barometer for wider Irish art market

The ReActiv8 unit is designed to treat disabling pain in patients with chronic lower back pain through the use of an implant that stimulates nerves to strengthen muscles in the lower back

Company awaits data as it looks to roll-out ReActive8 device to patients in the US

Some 650 call centre staff working with HCL are threatening industrial action after being told they must either relocate or face “derisory” redundancy packages. Eir is taking the customer service work back in-house. Photograph: Alan Betson / The Irish Times

‘Business Today: the best news, analysis and comment from ‘The Irish Times’ business desk

Offaly man John Lyttle has just been named CEO of the Boohoo online retail group

‘Business Today: the best news, analysis and comment from ‘The Irish Times’ business desk

Revenue, they are likely to look askance at 2009 losses they have never heard of suddenly appearing on a tax return.

Losses must be declared for Revenue to track them if they are being offset against gains

Pfizer is one of four pharma companies – along with Abbott, Johnson & Johnson (J&J) and Merck –  examined in the report ‘Hard to Swallow: Facilitating Tax Avoidance by Big Pharma in Ireland’. Photograph: Tom Bergin/Reuters

Aid agency says pharma giants are using system to deprive countries of €100m a year

Revenue will consider any of your assets as fair game for assessing inheritance tax.

The source of money in joint names determines the issue of tax liability

Minister for Finance and Public Expenditure & Reform Paschal Donohoe with  Mary Rose Burke, chief executive of Dublin Chamber, and Prof Mike Danson from Herriot Watt University at the Dublin Economic Workshop. Photography: Conor McCabe

‘Business Today: the best news, analysis and comment from ‘The Irish Times’ business desk

Minister for Health Simon Harris. The Department of Health papers note that “a key issue for health agencies, where unfunded pension liabilities are recognised, is the absence of a matching pension asset”. Photograph: Brian Lawless/PA Wire

Voluntary providers could receive court orders if they continue with current practices

Bank of England governor Mark Carney has delivered a “chilling” warning to Theresa May’s cabinet that a no-deal Brexit could lead to economic chaos. Photograph: Daniel Leal-Olivas

‘Business Today: the best news, analysis and comment from ‘The Irish Times’ business desk

 Eva Milka of Gaelic Escargot, the snail farm and business she runs with her partner Eoin Jenkinson in Co Carlow. Photograph: Bryan O’Brien

‘Business Today: the best news, analysis and comment from ‘The Irish Times’ business desk

 There are certain immutables in retirement options in the public service, and one of those is that your start date in the public service is the day you started – regardless of your changing status. Photograph: Getty Images

Q&A: Dominic Coyle answers your personal finance questions

Even though they are exported from Ireland for use in other European countries, five drugs manufactured in Ireland for the treatment of cancer and heart disease are not sanctioned for use here.

Pharma companies says drugs being exported to European markets but are not approved here

Chanelle founder and owner Michael Burke: “We’ve doubled turnover in the last five years, and expect to double turnover again within the next five years.” Photograph: Michael Dillon

Loughrea-based Chanelle Group announces further €86m expansion even as Tánaiste opens latest €10m investment

Independent News & Media chief executive Michael Doorly (left) with retiring chairman Lesley Buckley at the company’s EGM earlier this year. Photograph: Brenda Fitzsimons

‘Business Today: the best news, analysis and comment from ‘The Irish Times’ business desk

It could be you? The National Lottery is selling almost 10 per cent of all tickets online now. Photograph: Nick Bradshaw

‘Business Today: the best news, analysis and comment from ‘The Irish Times’ business desk

Two members of the Manchester fire department in New Hampshire assess the condition of a man who had overdosed on heroin and who was revived with two doses of Narcan. Photograph: Don Emmert/AFP/Getty Images

US opioid crisis helped growth of overdose rescue drug marketed by Adapt Pharma

 A man administers Adapt Pharma’s rescue drug Narcan as they try to revive a man who overdosed on heroin . The man later came to and was taken to the hospital. Photograph:  Spencer Platt/Getty Images

‘Business Today: the best news, analysis and comment from ‘The Irish Times’ business desk

An overdose rescue kit featuring nasal spray and injectable Naloxone at a demonstration in New York. File photograph: Getty Images

Adapt Pharma’s Narcan spray used in the front line of opioid crisis in United States

A man administers Adapt Pharma’s Narcan as they try to revive a man who overdosed on heroin in Philadelphia. The man later came to and was taken to the hospital. Photograph:  Spencer Platt/Getty Images

Adapt Pharma sold to US group Emergent Biosolutions as US opioid crisis drives demand

Kandy Therapeutics is  set to advance trials on a drug it believes could help women deal with hot flushes and night-time sweats linked to menopause. Photograph: PA Wire

Irish healthcare venture capital group Fountain among backers of HRT alternative

The dwelling house exemption can enable someone inheriting a home to avoid  inheritance tax.

Q&A: Tax implications highlight importance of making a will

There is no obligation to provide for non-dependant children in a will.

Q&A: Position of children of direct descendants clear under Succession Act

Pensions consultants Mercer have raised alarm at indications that the Government might reduce tax relief on retirement savings.

Consultants Mercer also opposes exclusion of close to 700,000 workers from auto-enrolment scheme

Under the proposal, all PAYE workers between the ages of 23 and 60 earning more than €20,000 will be automatically enrolled in a pension in 2022 if they are not already signed up to a scheme. Photograph: Krisztian Bocsi/Bloomberg

State, employers and workers will all contribute to proposed scheme from 2022

The number of homes built in the second quarter was up 34 per cent on this time last year, but it is still far short of demand. Photograph: Rui Vieira/PA Wire

Business Today: the best news, analysis and comment from ‘The Irish Times’ business desk

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