A Lis Pendens is a legal burden registrable against land the subject of litigation.
Under Section 121 of the Land and Conveyancing Law Reform Act 2009 (‘the Act’) a lis pendens (literally meaning “litigation pending”) may be registered against a property where Circuit or High Court proceedings have issued concerning an estate or interest in land.
The Deposit Guarantee Scheme (DGS) protects depositors in the event of a bank, building society or credit union authorised by the Central Bank of Ireland being unable to repay deposits.
The DGS is part of the Central Bank of Ireland’s strategy to ensure that the best interests of consumers of financial services are protected. The DGS is administered by the Central Bank of Ireland and is funded by the credit institutions covered by the scheme.
The Section 847 of the Companies Information Act 2014 introduced mandatory electronic filing of all financial statements and annual returns filed with the CRO.
The following forms are also affected and must be filed electronically:
The past number of years have seen a strong recovery by the Irish economy that has surpassed all expectations. This has been led by robust export growth but there has also been a strong rebound in domestic demand, including business investment, construction and consumer spending.
The Treatment Benefit Scheme is a scheme run by the Department of Employment Affairs and Social Protection (DEASP) that provides dental, optical and aural services to qualified people. The Treatment Benefit Scheme is available to insured workers and retired people who have the required number of PRSI contributions.
Expenses incurred on rental properties prior to letting was previously disallowed as a deduction against rental income when computing taxable rental profits.
Finance Bill 2017 includes new measures permitting a deduction for pre-letting expenses incurred on previously vacant residential properties where:
A survey amongst venture capital investors revealed the top three criteria that are used in assessing the attractiveness of a proposition. Business angel investors are probably no different. The top three criteria arising from the survey were:
A company is broadly regarded as resident in Ireland for tax purposes either by being incorporated in Ireland, or by virtue of it being centrally managed and controlled in Ireland (irrespective of where it is incorporated).
It is permissible under Irish tax legislation for an Irish incorporated company to migrate its residence to a foreign jurisdiction. In order to become foreign tax resident, the Irish company would have to transfer the location of the company’s effective management from Ireland to the foreign jurisdiction. To that end all the board meetings, strategic decisions and negotiation of contracts should take place outside of Ireland. Foreign tax resident directors may also need to be appointed to the board.
1 GOOGLE DOCS
Edit, export and view documents efficiently while you are on the go. Create new documents or edit existing files on an easy to use app that also allows you to collaborate with colleagues in the same document at the same time. You can even work offline if you need to.
2. SLACK
Create teams and message each other, assign tasks and create deadlines. Helpful for managing multiple projects with different groups of people.
3. REVAPP
Easy and secure access to Revenue’s services to help you manage your Irish tax affairs, on the go. This also gives you access to Receipts Tracker – the easy way to record and manage receipts for your expenses.
4. FLIPBOARD
This app brings together news, popular stories and conversations around any interest or passion. Download the app, select your interests and Flipboard will create a magazine just for you.
5. TINY SCANNER – PDF Scanner App
You will never have to worry about not being near a scanner again. Use this app to turn your smartphone into a scanner. This app also turns the scanned documents into PDF’s for safe distribution.
As digital transformation takes hold, organizations must learn what their IT security vulnerabilities are — and how best to address them.Emerging technologies, particularly the Internet of Things (IoT), are taking global connectivity to a new level, opening fresh and compelling opportunities for both adopters and, unfortunately, attackers.