Library

Company Conversion Deadline Looming
Originally Published August 26, 2016
Employment Schemes & Employment Tax Schemes
Originally Published July 5, 2013
Changes to RCT in 2012
Originally Published November 18, 2011
Retail Grocery Pay Rates
Originally Published October 13, 2011
Retail grocery pay rates are determined by the Labour Court by Employment Regulation Orders, confirmed proposals submitted by the Joint Labour Committee (JLC).
New rules for Voluntary Strike-Off
Originally Published April 10, 2011
Recalculate your bank fees
Originally Published July 20, 2010
Do you regularly review their bank fees & charges for accuracy, e.g. lodgement fee charge consists of number of lodgements multiplied by the unit fee?
National Employment Rights Authority
Originally Published May 22, 2010
The National Employment Rights Authority (NERA) was established in February 2007 with the aim of securing compliance with employment legislation and fostering a culture of compliance.
Office of the Director of Corporate Enforcement
Originally Published May 22, 2010
The Office of the Director of Corporate Enforcement (ODCE) is the watchdog for ensuring companies comply with company law.
Health & Safety
Originally Published May 22, 2010
The Safety, Health and Welfare at Work Act 2005 governs the duties of employers (trades persons, directors, senior managers etc.) and their employees regarding safety and health.
Revenue Audit Focus
Originally Published May 22, 2010
The Revenue Commissioners released their annual report on Thursday 23 April 2009. Chairwoman Josephine Feehily said that they will be targeting cash businesses as a high risk of non-compliance occurs in these industries, e.g. security, pubs, barristers, retail units.
Redundancy
Originally Published May 22, 2010
You've trimmed all of your costs (printing, advertising, entertaining etc.) and yet your bank overdraft is ever increasing. With no imminent prospect of an increase in trade levels, you are forced into reducing your payroll costs.
Interest on overdue debtors
Originally Published May 22, 2010
Under the Late Payments in Commercial Transactions (EU, 2002) you are entitled to charge interest on overdue business accounts.
Delays in Redundancy Rebates Against Tax Liabilities
Originally Published January 6, 2010
Revenue have clarified that where a business is awaiting a statutory rebate and it is experiencing particular difficulties in meeting its tax obligations because of a delay in receiving the repayment then, subject to satisfactory evidence being provided of the repayment due and its quantum, Revenue will be accommodating in deferring for a reasonable period collection or enforcement action that would otherwise ensue in the event of delayed payment of tax.