Ireland’s low inheritance tax is part of a social bargain with its middle classes
There is talk of increasing the tax-free threshold on inheritance in Budget 2025
There is talk of increasing the tax-free threshold on inheritance in Budget 2025
Tax Strategy Group suggests Revenue should keep records with reporting of gifts and inheritance mandatory for beneficiaries
State bodies purchased 5,778 homes worth €1.9bn, with just €302.5m of property bought by entities registered outside the State
It’s understood that the Coalition is to examine improvements to the existing collection system to deliver an increased level of funding being gathered
Various ways to organise funding of such work which, crucially, will not exlcude her from tax efficient dwelling home relief
The hospitality sector accounts for the greatest number of cases this year, followed by the logistics and construction sectors, the research says
When you inherit, the value of that inheritance and when any tax is due is not as straightforward as you might think
The so-called deemed disposal rule needs to be abolished
Q&A: Being concerned for welfare of friends is natural but does not necessarily impinge on legal rights
Man, aged in his late 20s, is currently being detained at a Garda station in Dublin
Revenue determined that debt write-off should be treated as taxable income
Committee hears new computer system can compare Eircodes, rental price history, RTB data and Revenue details
Only one home is exempt from capital gains tax but there is some flexibility on timing
All face drug and organised crime charges after some 2.25 tonnes of cocaine was found aboard MV Matthew in Irish waters
Different tax and reporting regimes apply depending on the nature of the investment fund
Some investors said to have taken ‘sizeable haircuts’ after Scarp process
Landlord Christian Carter and a Clonmel motor dealer make biggest settlements on quarterly list of tax defaulters
A beneficiary is trying to work out value of shares they received and costs they can set against their sale
Q&A: 'Without any evidence of where the money comes from, you will run into challenges with anti-money laundering rules and taxation'
Revenue ruled €14m in tax-deductible payments to employment benefit trusts for benefit of business owner were exercise in tax avoidance
Payments made in respect of staff incorrectly categorised as contractors rather than employees
Revenue says 93% of deferred tax being dealt with in some form after May deadline for companies to engage on issue
Inside Business podcast with Ciarán Hancock
Godart apartments in Borrisokane being paid for by State via tax-free scheme designed to help Ukrainians fleeing Russian invasion
Rise in workplace audits expected after Revenue document stating commissioned freelance work will ‘generally’ indicate person should be treated as employee
The best news, analysis and comment from The Irish Times business desk
The Government maintained throughout the campaign that the amendment would not affect taxation, succession, or family law
Tax and duty manual outlines a five-step decision-making framework for employers following Supreme Court’s ruling on Domino’s Pizza drivers
Officials warned of ‘consequential legislative change’ that could be needed if definitions were left to courts
Q&A: Keeping records in order is important with tax returns but there is a limit on how long you need to do so, as long as you play by the rules
Consensus is that Irish system for taxing investments is inconsistent and offputting for investors
‘Massive loophole’ emerged after the removal of a benefit-in-kind charge on employer pension contributions
Hosts are entitled to earn up to €14,000 a year from renting a room with no tax liability, but step over that threshold and all the income is taxable
PwC did not correct ‘incomplete’ advice when UL clarified a question on stamp duty, report finds
Crosswords & puzzles to keep you challenged and entertained
How does a post-Brexit world shape the identity and relationship of these islands
Inquests into the nightclub fire that led to the deaths of 48 people
Weddings, Births, Deaths and other family notices