Dear reader,

Welcome to the HLB Sheehan Quinn E-zine.

Revenue have summarised their position on the circumstances in which travel and subsistence expenses may be reimbursed free of tax.

We have highlighted some recent changes to Retirement Relief for disposals after 31 December 2013. 

We have included details on CWPS Pension & Supreme Court ruling on registered employment agreement, Property Tax filing and payment deadlines, along with information on SEPA (Single Euro Payments Area).

We have also included a special bulletin on pre-budget 2014 from the Irish Tax Institute.

We hope you benefit from reading our E-zine.  Please send your feedback and comments to us at info@hlbsheehanquinn.com.

Kind regards,

The Team at HLB Sheehan Quinn

Tax treatment of the reimbursement of Travel and Subsistence to office holders and employees

Following various Revenue Audits, Revenue summarised their position on the circumstances in which travel and subsistance expenses may be reimbursed free of tax.  Click here for more information.

Important changes to Retirement Relief for disposals after 31 December 2013

A relief from capital gains tax (retirement relief) can be available to an individual on the disposal of certain qualifying assets.  Click here for more.

Property Tax Payments & Filing Deadlines

We have compiled a list of dates for property tax filing and payment deadlines.  Click here for more.

CWPS Pension & Supreme Court ruling on registered employment agreements

On the 9th May 2013, the Supreme Court made a ruling that the legislation, underpinning the Registered Employment Agreements was deemed to be unconstitutional.  Click here for more.

Getting ready for SEPA

The Single Euro Payments Area (SEPA) is a European Union regulation that will simplify financial transactions and make doing business easier.  Click here for more.

Budget 2014

Budget 2014 is due to be delivered on Tuesday 15th October 2013.  Click here for more information.