CASH REGISTERS

The Revenue have recently issued an information leaflet on cash registers which applies to all VAT registered customers who deal in cash. The most significant change affecting cash register records is that each record must

COOKING CHOCOLATE

On the day that the bank loans transferred to NAMA and administrators were appointed to Quinn Insurance, the Revenue Commissioners issued the following press release:

Following a recent determination by the Appeal Commissioner, the Revenue Commissioners accept that cooking chocolate comes within the meaning of paragraph (xii) of the Second Schedule to the VAT Act, 1972 (as amended) and is therefore liable to VAT at zero per cent.

Welcome to the real world!

NATIONAL PENSIONS FRAMEWORK

The National Pensions Framework was published by the Department of Social and Family Affairs last week. Key recommendations made include:

  • An effective tax relief on personal pension contributions at 33%
  • A mandatory approach to pension scheme membership
  • A cap of €200,000 on the tax free lump sum
  • Increasing the state pension age

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