Skip to main content

Author: David

Legal Brief: The Companies (Accounting) Act

Legal Brief: The Companies (Accounting) Act
Legal Brief: The Companies (Accounting) Act

The Companies (Accounting) Act 2017 (the “2017 Act”) came into force on the 09 June 2017 and it substantially amends, updates and supplements the Companies Act 2014 (the “Companies Act”).

It should be noted that the majority of the provisions of the 2017 Act came into force on that date with the new accounting requirements applying in respect of financial years which commence on or after 1 January 2018.

Continue reading

Employers – What Constitutes Reasonable Accommodation?

Employers - What Constitutes Reasonable Accommodation?
Employers – What Constitutes Reasonable Accommodation?

Earlier this year the Workplace Relations Commission considered a case which looked at the extent of an employer’s obligation to make reasonable accommodation for an employee with a disability. The case is useful, in that it provides an indicator to employers of what is expected of them in order to deal with a situation where they are seeking to reasonably accommodate an employee.

Continue reading

Tax Brief: Stamp Duty

Noone Casey Tax News, Stamp Duty
Noone Casey Tax News, Stamp Duty

The rate of stamp duty on non-residential property was increased from 2% to 6% with effect from midnight on Budget Day. However transitional arrangements are in place whereby the 2% rate of stamp duty will apply to binding contracts entered into before 11 October 2017 provided the instrument for the transfer is executed before 1 January 2018.

Continue reading

Did You Know: Illegal Interview Questions

Noone Casey Business News, Illegal Interview Questions
Noone Casey Business News, Illegal Interview Questions

In light of the recent Workplace Relations Commissions ruling against Minister of State for Training and Skills John Halligan T.D. regarding illegal interview questions, it is important to consider the “do’s” and “don’ts” of job interviews.

Under the Employment Equality Acts 1998-2004, there are nine clear grounds of discrimination: age, disability, gender, sexual orientation, family status, marital status, race, religion and membership of the travelling community. A question posed by the interviewer that falls under any of the aforementioned grounds during a job interview is prohibited. Many companies, and evidently State Departments, have found this out the hard way.

All employers should be aware that questions referring to any of the nine grounds for discrimination need to be avoided during the application and interview stage. While such questioning may seem innocent in nature, beware they come with serious repercussions.

 

SME’s Get Support in Exporting to China

Irish SME support in China, Noone Casey Business News
Irish SME support in China, Noone Casey Business News

Throughout the last three decades, Irish firms have seen sales grow, relationships become stronger and awareness of Ireland increase in China year after year. The sheer size of China’s economy provides a wealth of opportunities for determined Irish companies.

There are a growing number of young professionals with significant disposable income in the major coastal cities who aspire to higher standards of living. Also, in their drive to address export markets, Chinese businesses are developing an appetite for technology, systems and infrastructure that cannot be satisfied by domestic suppliers.

Continue reading

Did You Know: Benefit In Kind

Noone Casey Business Brief, Benefit in Kind
Business Brief, Benefit in Kind

Are you changing your car in 2018? It was announced in Budget 2018 that a new 0% Benefit in Kind rate on electric motor vehicles was introduced from 1 January 2018 to 31 December 2018. A comprehensive review of the Benefit in Kind regime will take place in 2018 which could see this measure been extended into the future.

Business Brief: Revenue Opinion and Confirmations

Noone Casey Business Brief: Revenue Opinion and Confirmations
Business Brief: Revenue Opinion and Confirmations

In 2017, Irish Revenue published an eBrief regarding the period of validity of opinions and confirmations. Revenue will only provide an opinion or confirmation for complex issues, where information is not readily available or where there is genuine uncertainty regarding applicable tax rules. An opinion or confirmation represents Revenue’s view of the application of tax law to a particular transaction.

Continue reading

The Frustration “Lis Pendens” – Because Who Likes To Wait?

Lis Pendens

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.

Continue reading

Business Brief: Deposit Guarantee Scheme (DGS)

Business Brief: Deposit Guarantee Scheme (DGS)
Business Brief: Deposit Guarantee Scheme (DGS)

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.

Continue reading

Did You Know?: Mandatory E-Filing

Noone Casey Did You Know? Mandatory E-Filing
Did You Know? Mandatory E-Filing

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:


  • B2-cahange of registered office
  • B10-change of directors
  • B73-change of ARD date

Opportunities Ripe as Irish Economy Looks Strong for 2018

Opportunities Ripe as Irish Economy Looks Strong for 2018
Opportunities Ripe as Irish Economy Looks Strong for 2018

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.

Continue reading

PRSI Contributes Finally Benefit the Self-Employed

PRSI Contributes Finally Benefit the Self-Employed
PRSI Contributes Finally Benefit the Self-Employed

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.

Continue reading