News for February, 2013

You're looking at 1–10 of 12 items.

February 27, 2013

Bloomsbury Professional nominated for IPG Award!

 Contenders revealed for 2013 IPG Independent Publishing Awards

February 27, 2013

Loans to participators: Company or personal funds? – Funds held ‘on trust’

 What happens if company funds are held in an account in the company owner’s name, as opposed to the company itself (e.g. because the funds can earn a higher rate of interest in a personal account)? Are there implications for s 455 purposes?

February 27, 2013

Employment Status – The Big Picture. Why does it matter anyway?

Make a mistake with most taxes, and you have to put your hand in your pocket and pay up.  Make a mistake with PAYE, and you will find that the money has already gone – into your ‘employees’’ pockets, and you have a fat chance of getting it back.

February 22, 2013

Finance (Local Property Tax) (Amendment) Bill 2013

The Minister for Finance, Michael Noonan, published the Finance (Local Property Tax) (Amendment) Bill 2013 last week.

February 22, 2013

EU Calls on Ireland to Comply with Pig Welfare Directive

Earlier this week the EU Commission served notice to Member States to make themselves compliant with EU law.

February 15, 2013

CJEU: Air Carrier must Provide Care to Passengers after Volcanic Eruption

Case C-12/11, McDonagh v Ryanair Ltd

February 13, 2013

CJEU: Jurisdiction Clause in Contract not Applicable to Sub-purchaser

Refcomp SpA v Axa Corporate Solutions Assurance SA, Axa France IARD, Emerson Network and Climaveneta SpA, Case C-543/10

February 6, 2013

CASE SUMMARY: Scanlon v Larkin & Ors

Judgment delivered by O’Keeffe J on 27 January 2011, [2011] IEHC 549   Adverse possession – registered ownership of commonage lands – injunction – acquiescence – Statute of Limitations – physical control of lands – intention to possess.

February 6, 2013

Holiday letting not eligible for inheritance tax business property relief

Mark McLaughlin looks at the critical issues in the recent Pawson decision which led to HMRC's appeal being upheld.

February 5, 2013

CASE SUMMARY: Walsh v National Irish Bank

Judgment of the Supreme Court, delivered by Clarke J on 25 January 2013, [2013] IESC 4   Taxes Consolidation Act 1997, s 908 – Revenue Commissioners – application for disclosure – customer information – foreign branch of Irish bank – ‘financial institution’ – order for disclosure - confidentiality – law of Isle of Man – extra-territoriality – proper law – comity – conflict of laws – conditions on order.

You're looking at 1–10 of 12 items.