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tax journal tax.point and a regular contributor to Accountancy Ireland. She is a tax journal tax.point and a regular contributor to Accountancy Ireland. She is a Chartered Tax Library Available now A must-have for practitioners Annotated texts of key Irish tax legislation Taxes Consolidation Act 1997 Value-Added Tax Consolidation Act 2010 Chartered Tax Library Chartered Tax Library Chartered Tax Library Chartered Tax Library Chartered Tax Library Capital Acquisitions Tax Consolidation Act 2003 & Chartered Tax Library Chartered Tax Chartered Tax Library Taxes Consolidation Act 1997 Library, Taxes Consolidation Act 1997 is the full, annotated text of the Taxes Consolidation Act 1997, amended up to and including Finance Act 2015. It also reflects and incorporates the legislative amendments made to the income tax, corporation tax and capital gains tax codes by various Finance Acts and other Acts of the Oireachtas since 1997. The legislation is further annotated by references to Revenue Tax Briefings, eBriefs, Information Notes and Statements of Practice, as well Library, Value-Added Tax Consolidation Act 2010 is the full, annotated text as the full text of Revenue Precedents. A concise analysis of relevant Irish and of the Value-Added Tax Consolidation Act 2010, amended up to and including international case law is included in each section as appropriate. Finance Act 2015. VAT Regulations and EU VAT Directives, as well as supporting Taxes Consolidation Act 1997 is the essential tax legislation resource material, as appropriate, are also included. for Chartered Accountants, Chartered Tax Consultants, other tax and legal The legislation is further annotated by references to Revenue Tax Briefings, professionals and anyone studying law and tax. eBriefs, and Information Notes, as well as the full text of Revenue Precedents. A concise analysis of key Irish and EU case law is included in each section as appropriate. presented here in one volume is the annotated legislation for both the Capital Value-Added Tax Consolidation Act 2010 is the essential VAT legislation Acquisitions Tax Consolidation Act 2003 and Stamp Duties Consolidation Act 1999 resource for Chartered Accountants, Chartered Tax Consultants, other tax and amended up to and including Finance Act 2015. legal professionals and anyone studying law and tax. Capital Acquisitions Tax Consolidation Act 2003 & Stamp Duties Consolidation Act 1999 reflects and incorporates the legislative amendments made to each Act since enacted by subsequent Finance Acts and other Acts of the Oireachtas. The legislation is further annotated by references to Revenue Tax Briefings, eBriefs, Statements of Practice and Information Notes. A concise analysis of relevant Irish and international case law is also included in each section as appropriate. This is an essential tax legislation resource for Chartered Accountants, Chartered Tax Consultants, other tax and legal professionals and anyone studying law and tax. Finance Act 2016 Finance Act 2016 Finance Act 2016 of The Consolidated Tax Legislation Series from the Chartered Tax lation ry, Value-Added Series from Tax the Chartered Consolidation Tax Act 2010 is the full, annotated text is e the Value-Added full, annotated Tax PaRT Consolidation text OF of the The Taxes Act Consolidated 2010, amended Tax Legislation up to and Series including from the Chartered Tax Library, nce and Act including 2015. VAT Finance Regulations presented Act 2015. here and It EU also in VAT one Directives, volume is as the well annotated as supporting legislation for both the Capital erial, amendments as appropriate, made Acquisitions are to also the income included. Tax tax, Consolidation Act 2003 and Stamp Duties Consolidation Act 1999 es The by various legislation Finance is further amended Acts and annotated up other to and Acts by including references Finance to Revenue Act 2015. Tax Briefings, iefs, and Information Notes, Capital as well Acquisitions as the full Tax text Consolidation of Revenue Precedents. Act 2003 & Stamp Duties Consolidation concise otated by analysis references of key Act Irish to 1999 Revenue and reflects EU case Tax and incorporates law is included the in legislative each section amendments as made to each Act since s propriate. and Statements of enacted Practice, by subsequent as well Finance Acts and other Acts of the Oireachtas. The legislation s. A Value-Added concise analysis Tax of Consolidation is relevant further annotated Irish Act and 2010 by is references the essential to Revenue VAT legislation Tax Briefings, eBriefs, Statements of ch section as appropriate. source for Chartered Accountants, Practice and Information Chartered Tax Notes. Consultants, A concise other analysis tax of and relevant Irish and international is the essential tax legislation resource egal professionals and anyone case law studying is also included law and tax. in each section as appropriate. red Tax Consultants, other This tax is and an essential legal tax legislation resource for Chartered Accountants, Chartered The w and eDITorS tax. Tax Consultants, other tax and legal professionals and anyone studying law and tax. KImberLey rowan (Editor) is a Chartered Accountant and is Tax Manager at Chartered The Accountants eDITORS Ireland. Kimberley spent almost four years working in (Editor) is a Chartered the tax Accountant department and at is Tax PricewaterhouseCoopers Manager KImbeRLey ROwan before (Editor) moving to is a her Chartered current Accountant and is Tax Manager s Ireland. Kimberley role spent with almost Chartered four years Accountants working at Chartered Ireland. in She Accountants is editor of the Ireland. Institute’s Kimberley monthly spent almost four years working PricewaterhouseCoopers before moving to her current in the tax department at PricewaterhouseCoopers before moving to her current ountants lecturer Ireland. on the She Chartered is editor Accountancy of the Institute’s qualification. monthly role with Chartered Accountants Ireland. She is editor of the Institute’s monthly d a regular contributor to Accountancy Ireland. She is a ualification. brIan Keegan lecturer (General on the Chartered Editor, Legislation Accountancy Series) qualification. is Director of Taxation at Chartered Accountants Ireland and leads the Institute’s tax department in its eneral Editor, Legislation information Series) provision is Director and of Taxation representations bRIan Keegan work. Brian (General is a member Editor, Legislation of the Tax Series) is Director of Taxation ants Ireland and leads Administration the Institute’s tax Liaison department Committee, in its at Chartered and also Accountants of the HM Ireland Revenue and & leads Customs the Institute’s tax department in its n and representations Joint work. Initiative Brian is a Steering member Group. of the He Tax information has edited provision and written and representations extensively work. tax Brian is a member of the Tax on Committee, matters and and tutors also of on the the HM Chartered Revenue Tax & Customs Consultant Joint Administration programme. Liaison Committee, and also of the HM Revenue & Customs Joint roup. He has edited and written extensively on tax matters Initiative Steering Group. He has edited and written extensively on tax matters ultant programme. and tutors on the Chartered Tax Consultant programme. Chartered Tax Library Chartered Tax Library Chartered Tax Library Chartered Tax Library Chartered Tax Library Value-Added Tax Consolidation Act 2010 Value-Added Tax Consolidation Act 2010 Taxes Consolidation Act 1997 Taxes Consolidation Act 1997 ParT of The Consolidated Tax Legislation Series from the Chartered Tax Visit www.charteredaccountants.ie/TaxBooks rtered Tax Library Library Chartered Library Tax Capital Acquisitions Tax Consolidation Act 2003 Stamp Duties Consolidation Act 1999 Finance Act 2016 & Stamp Duties Consolidation Act 1999 Amended up to and including Finance Act 2016 Chartered Tax Library Finance Act 2016 PaRT OF The Consolidated Tax Legislation Series from the Chartered Tax Library, Value-Added Tax Consolidation Act 2010 Chartered Tax Library ParT of The Consolidated Tax Legislation Series from the Chartered Tax Finance Act 2016 Capital Acquisitions Tax Consolidation Act 2003 & Stamp Duties Consolidation Act 1999 Capital Acquisitions Tax Consolidation Act 2003 & Stamp Duties Consolidation Act 1999 in the tax department at PricewaterhouseCoopers before moving to her current at Chartered Accountants Ireland. Kimberley spent almost four years working KImbeRLey ROwan (Editor) is a Chartered Accountant and is Tax Manager 2017 Edition 2017 Edition role with Chartered Accountants Ireland. She is editor of the Institute’s monthly the tax department at PricewaterhouseCoopers before moving to her current at Chartered Accountants Ireland. Kimberley spent almost four years working in KImberLey rowan (Editor) is a Chartered Accountant and is Tax Manager 2017 Edition 2017 Edition 2017 Edition 2017 Edition tax journal tax.point and a regular contributor to Accountancy Ireland. She is a role with Chartered Accountants Ireland. She is editor of the Institute’s monthly tax journal tax.point and a regular contributor to Accountancy Ireland. She is a Cover design: Niall McCormack ISBN 978-1-910374-48-1 The eDITorS tax journal tax.point and a regular contributor to Accountancy Ireland. She is a role with Chartered Accountants Ireland. She is editor of the Institute’s monthly the tax department at PricewaterhouseCoopers before moving to her current at Chartered Accountants Ireland. Kimberley spent almost four years working in KImberLey rowan (Editor) is a Chartered Accountant and is Tax Manager The eDITorS ISBN 978-1-910374-47-4 Cover design: Niall McCormack Initiative Steering Group. He has edited and written extensively on tax matters Administration Liaison Committee, and also of the HM Revenue & Customs Joint information provision and representations work. Brian is a member of the Tax at Chartered Accountants Ireland and leads the Institute’s tax department in its brIan Keegan (General Editor, Legislation Series) is Director of Taxation Cover design: Niall McCormack ISBN 978-1-910374-47-4 Cover design: Niall McCormack brIan Keegan (General Editor, Legislation Series) is Director of Taxation ISBN 978-1-910374-48-1 Joint Initiative Steering Group. He has edited and written extensively on tax Administration Liaison Committee, and also of the HM Revenue & Customs information provision and representations work. Brian is a member of the Tax at Chartered Accountants Ireland and leads the Institute’s tax department in its The eDITORS lecturer on the Chartered Accountancy qualification. ISBN 978-1-910374-49-8 Cover design: Niall McCormack Initiative Steering Group. He has edited and written extensively on tax matters Administration Liaison Committee, and also of the HM Revenue & Customs Joint information provision and representations work. Brian is a member of the Tax at Chartered Accountants Ireland and leads the Institute’s tax department in its bRIan Keegan (General Editor, Legislation Series) is Director of Taxation lecturer on the Chartered Accountancy qualification. Cover design: Niall McCormack ISBN 978-1-910374-49-8 matters and tutors on the Chartered Tax Consultant programme. lecturer on the Chartered Accountancy qualification. and tutors on the Chartered Tax Consultant programme. Chartered Tax Consultant programme.
Tax 63 Tax deadlines David Fennell FCA, Tax Director at EY, outlines the relevant compliance dates for April and May. and tutors on the Company dates 14 April 2017 Dividend withholding tax return filing and payment date for distributions made in March 2017. 21 April 2017 Due date for payment of preliminary tax for companies with a financial year ended 31 May 2017. If this is paid using ROS, this date is extended to 23 April 2017. Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ended 31 October 2017. If this is paid using ROS, this date is extended to 23 April 2017. 23 April 2017 Last date for filing corporation tax return CT1 for companies with a financial year ending on 31 July 2016 if filed using ROS. Due date for any balancing payment in respect of the same accounting period. Loans advanced to participators in a close company in the year ended 31 July 2016 may need to be repaid by 23 April 2017 to avoid the assessment (on the company) of income tax thereon. A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 30 April 2016 year ends, this should extend the iXBRL deadline to 23 April 2017. 30 April 2017 Last date for filing third-party payments return 46G for companies with a financial year ending on 31 July 2016. Latest date for payment of dividends for the period ended 31 October 2015 to avoid Sections 440 and 441 TCA97 surcharges on investment, rental or professional services income arising in that period (close companies only). 14 May 2017 Dividend withholding tax return filing and payment date for distributions made in April 2017. 21 May 2017 Due date for payment of preliminary tax for companies with a financial year ended 30 June 2017. If this is paid using ROS, this date is extended to 23 May 2017. Due date for payment of initial instalments of preliminary tax for companies (not “small” companies) with a financial year ended 30 November 2017. If this is paid using ROS, this date is extended to 23 May 2017. 23 May 2017 Last date for filing corporation tax return CT1 for companies with a financial year ending on 31 August 2016 if filed using ROS. Due date for any balancing payment in respect of the same accounting period. Loans advanced to participators in a close company in the year ended 31 August 2016 may need to be repaid by 23 May 2017 to avoid the assessment (on the company) of income tax thereon. A concessional three-month filing extension for iXBRL financial statements (not Form CT1) may apply. For 31 May 2016 year ends, this should extend the iXBRL deadline to 23 May 2017. 31 May 2017 Last date for filing third-party payments return 46G for companies with a financial year ending on 31 August 2016. Latest date for payment of dividends for the period ended 30 November 2015 to avoid Sections 440 and 441 TCA97 surcharges on investment, rental or professional services income arising in that period (close companies only). General 30 April 2017 Due date for submission to Revenue of returns of debit and credit card transactions (by merchant acquirers) for the year 2016. From 1 May 2017, qualifying disclosures will not be available to taxpayers wishing to reach a settlement with Revenue where the disclosure relates directly or indirectly to ‘offshore matters’. 31 May 2017 Under the new ‘Help to Buy’ scheme, rebates of income tax are available to first-time buyers of newly built homes calculated on the income tax paid over the previous four years. To treat claims as having been made in 2016, for contracts entered into between 1 January 2017 and 31 March 2017, applications may need to be made by 31 May 2017. www.accountancyireland.ie
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VOLUME 49 NUMBER 2 APRIL 2017 Diver
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Comment 3 President’s comment Apr
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Contents 5 Spotlight 30 Pay gap, or
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News 7 Enhancing audit quality anch
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Est 1887 News 9 UCD and PwC promote
Page 11 and 12: When you fly Aer Lingus, you‘re c
Page 13 and 14: Annual Dinner 13 Gillian Doherty, C
Page 15 and 16: Comment 15 Brian Keegan An uncharit
Page 17 and 18: Comment 17 Write it down Des Peelo
Page 19 and 20: Comment 19 Emotion: the spoiler Ann
Page 21 and 22: Interview 21 Serving the public goo
Page 23 and 24: Retirement Planning... You have lot
Page 25 and 26: Diversity 25 Diversity... is it goo
Page 27 and 28: Diversity 27 fact that diversity an
Page 29 and 30: LONGBOAT ANALYTICS WINNER FINANCIAL
Page 31 and 32: Diversity 31 than half agreed that
Page 33 and 34: Mandatory Electronic Filing is fast
Page 35 and 36: Diversity 35 We’ve heard the soun
Page 37 and 38: Diversity 37 The road to inclusion
Page 39 and 40: Diversity 39 Sponsorships Organisat
Page 41 and 42: Diversity 41 Thoughts on diversity.
Page 43 and 44: Audit 43 insights for stakeholders
Page 45 and 46: TALK TO TOMORROW’S ACCOUNTANTS TO
Page 47 and 48: Financial Reporting 47 financial re
Page 49 and 50: LEADING PROFESSIONAL PUBLISHING
Page 51 and 52: Restructuring Trends 51 The 2016 re
Page 53 and 54: Restructuring Trends 53 insolvency
Page 55 and 56: Audit Quality 55 should be written
Page 57 and 58: Tax 57 BRASS TAX Current developmen
Page 59 and 60: Tax 59 entrepreneurial and favourin
Page 61: Tax 61 Furthermore there was no rea
Page 65 and 66: Professional Standards 65 Consent O
Page 67 and 68: Win a two-night stay at Clontarf Ca
Page 69 and 70: Membership 69 Quigley, Keith Rice,
Page 71 and 72: Innovation 71 The strategy of innov
Page 73 and 74: Innovation 73 Graph 1: Title TBD Wh
Page 75 and 76: Leadership & Management 75 UK acade
Page 77 and 78: Corporate Governance 77 Figure 1: P
Page 79 and 80: Leadership & Management 79 Whistlin
Page 81 and 82: Commercial Feature 81 www.liquidati
Page 83: Commercial Feature 83 the high leve
Page 86 and 87: I trusted my future to Barden So sh
Page 88 and 89: 88 Careers keystrokes and create ju
Page 90 and 91: 90 Careers The hard case for soft s
Page 92 and 93: 92 Careers job can add an entirely
Page 94 and 95: THE SPECIALIST GOVERNANCE RECRUITME
Page 96 and 97: EXCELLENCE IN FINANCIAL RECRUITMENT
Page 98 and 99: 98 Member Profile A new orbit From
Page 100: NETWORK Building a strong network i
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