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.
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.
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.
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.
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.