Tax & Accounting

» Compliance
7th October 2005

Frequently asked compliance questions and answers.


» Capital Acquisitions Tax
10th February 2005

Capital Acquisitions Tax - General Information


» Income Tax Rates And Tax Credits for 2005
22nd June 2005

Personal Tax Rates/bands


» Revenue
21st June 2005

The objective of the Risk Analysis program is to analyse all Revenue customers across a number of profiles by applying 'rules' to all data available.


» Employee Taxation - Benefits-in-kind (BIKs)
22nd June 2005

All BIKs are subject to PAYE (including the health contribution).


» Employee Taxation - Motor Travel Rates
22nd June 2005

Taxation where travel arises for reasons connected with official business.


» Corporation Tax
22nd June 2005

The standard rate of corporation tax is 12.5% for trading income and 25% for non-trading income (including trading income from dealing in and developing land, other than land fully developed).


» Capital Gains Tax
22nd June 2005

Individuals resident or ordinarily resident in Ireland are liable to capital gains tax on worldwide disposals.


» Stamp Duty
22nd June 2005

All forms of property (other than the stocks and share and residential property) such as land, buildings, goodwill, book debts, cash on deposit and benefits of contracts, attract stamp duty at the rates set out below.


» Value Added Tax
22nd June 2005

VAT is a transaction based tax and is chargeable when a taxable person supplies goods or services in Ireland in the course or furtherance of a taxable business.


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DKC Chartered Accountants:
3 Harmony Court, Harmony Row,
Dublin 2, Ireland.

T: + 353 1 631 1400
F: + 353 1 631 1499


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E-Mail: admin@dkc.ac.

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