Local Property Tax (LPT) 2022

Changes have been introduced to the LPT regime for the years 2022 et seq. The main changes introduced are as follows: Certain exempt/excluded properties will be brought within the charge to LPT New valuation bands and basic rates of LPT introduced Opportunity to revalue residential properties for LPT purposes on the 1st November 2021. The […]

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Tax Warehousing Issues for Propriety Directors

Recent Revenue guidance states that a director or employee who holds a material interest in a company cannot claim credit for taxes deducted from their employment with that company if the payroll taxes have been warehoused and not paid over to Revenue by the company. A director or employee is deemed to hold a material […]

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