News for February, 2012

You're looking at 1–10 of 14 items.
Page:12

February 27, 2012

CASE SUMMARY: Viridian Power v Commissioner for Energy Regulation

Judgment of Hardiman J (Macken and Murray J concurring) delivered on 23/02/12, [2012] IESC 13 Commission for Energy Regulation – emission trading – licence – code of practice - Electricity Regulation (Amendment) (Carbon Revenue Levy) Act 2010 – levy – bidding price – cost reflective – for purposes of generation of electricity.

February 27, 2012

HMRC Increases Rate for Reimbursing Employees' Household Expenses

HM Revenue & Customs has announced that it will increase the tax-free amount that employers can pay to its employees for working from home

February 23, 2012

ECtHR Judgment on Legal Capacity in Relation to Mental Disability

The European Court of Human Rights handed down a decision providing some clarification on the issue of legal capacity where a person suffers from a mental disability (DD v Lithuania – 13469/06 [2012] ECHR 254).

February 22, 2012

HMRC Accepts Defeat over the Rise of the Smartphone and Tax Refunds May be Due

HM Revenue & Customs has announced that it now accepts that smartphones 'count' as ordinary mobile telephones, for the purposes of employment taxes and benefits in kind. Whilst the huge growth in smartphone sales in today's market makes such distinctions seem meaningless, HMRC is effectively saying that they now accept smartphones were always eligible as normal mobile phones for tax purposes.

February 20, 2012

Company Distributions on "Winding Up" - ESC C16 Still Works - For Now!

Lee Sharpe from TaxationWeb notes that in certain circumstances before 1 March ESC C16 capital distribution treatment may be granted after the distribution has been made.

February 17, 2012

Recent Law Reform Commission Publications

The Law Reform Commission has published a Report on Professional Home Care and a Consultation Paper on Mandatory Sentences.

February 15, 2012

Test

testing iframes

February 13, 2012

CASE SUMMARY: Walsh & Anor v South Tipperary County Council

Judgment of Clarke J on 9/12/11, [2011] IEHC 503 Land access – public or private right of way – taken in charge by authority – letter from local authority – no statutory basis – misstatement – foreseeability and proximity – knowledge of land owner – arbitration clause – to mitigate loss.

February 10, 2012

Own Goal for HMRC?

Lee Sharpe from TaxationWeb comments on the recent, highly publicised Redknapp & Mandaric case

February 9, 2012

Finance Bill 2012

The Finance Bill 2012, which plans to implement the December Budget, was published yesterday.
 

You're looking at 1–10 of 14 items.
Page:12

Archives

2023

2022

2021

2020

2019

2018

2017

2016

2015

2014

2013

2012

2011