Tax planning is often most effective before a decision becomes a transaction. The earlier the tax consequences are considered, the more clearly a business owner or private client can understand the available routes and the conditions that may apply.
Read ArticleCorporation tax is only one part of the financial picture for an Irish company. Understanding the distinction between trading and non-trading income, how losses are used, how profits are extracted and how the company is structured can help owners make better-informed decisions.
Read ArticleSelling a business can be one of the most significant financial events in an owner’s life. Tax planning should begin well before a buyer is found, because ownership structure, shareholding, business activities and the timing of the transaction can all affect the tax analysis.
Read ArticleThere is no single business structure that is right for every enterprise. The appropriate structure depends on the nature of the activity, ownership, risk, funding requirements, tax position and long-term plans. It should also be reviewed as the business changes.
Read ArticleFor many owner-managed businesses, the most important question is not how to build value but how that value will eventually pass to the next generation or to a new owner. Succession planning combines commercial, family, tax and personal considerations and should begin well before the intended transfer.
Read ArticleInternational expansion can create new markets and opportunities, but it also introduces questions about tax residence, permanent establishments, transfer pricing, withholding taxes, group structures and the allocation of people and functions between countries. These questions should be considered before expansion becomes operational.
Read ArticleA practical overview of announced changes affecting personal tax, businesses, property, investment, VAT and excise duties.
Read ArticleAccess the original 242-page Finance Bill PDF as initiated.
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