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Many property owners are currently refurbishing their properties and making significant investments in capital reconstruction, plant & machinery and repairs. The challenge for the property owners is to claim the maximum tax relief through either repairs or capital allowances without getting it wrong. We have advised many property owners on how best to maximise allowances…

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The most recent increases to the EIIS scheme were a step in the right direction. This is a very important tax relief scheme for investors and one that many companies use to raise much needed seed capital. Over the last number of years O’KellySutton have advised and assisted several companies in their quest to raise…

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Budget Overview Spending increases and tax cuts of €1.3bn. .   ‘Help to buy’ scheme A new ‘help to buy’ scheme will see first time buyers entitled to a 5% grant on newly-built homes (signing contract date after 19/7/2016) up to the value of €20,000, includes self builds. A rebate will be available for income…

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Tax minimisation on Retirement and Transferring Assets There’s been a lot of talk recently in the media about increasing Capital Acquisition Tax (CAT) Thresholds and quite rightly so. Currently, there is the possibility of families paying tax twice or three times or more when transferring assets down through the generations’. Assets include property, cash, shares,…

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Prevent the problems occurring right from the start and avoid the costs associated with having to fix them when Revenue come knocking on your door! There’s been a few articles written lately about how to handle the problems a revenue audit can present which is all well and good however the thing that most articles miss is…

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Tax Free Vouchers Employers may now give a voucher worth up to €500 to an employee tax free since 22nd October 2015 following recent publication of the Finance Bill 2015. This is increased from the exiting €250 but like the previous one terms and conditions apply. A welcome break for employers and employees who may want to…

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Just a quick reminder that the due date for payment of Capital Gains Tax on disposals made in the period 1 January to 30 November 2012 is on or before 15 December 2012. Payment of the tax due should be sent to the Collector General’s office and be accompanied by a CGT Payslip A. Disposals…

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As experienced business and taxation advisors we see firsthand the practical difficulties in successfully transferring the family business to the next generation. Much of it comes from lack of communication and planning. Research shows that only 25% of family businesses successfully pass onto the next generations. However, if succession is looked on as an opportunity…

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Is there a way to protect all capital allowances on your section 23 property for future use? Maybe, so read on….. It is estimated that over 33,000 properties in Ireland remain eligible for Section 23 relief. Figures indicate that the remaining allowances on these schemes is costing the taxpayer €400m per annum. In light of…

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