Insights

Keep up to date with insights, best practices, news publications and press releases from Crowleys DFK.

Our Analysis of Budget 2018

    Budget 2018 was delivered by Minister Donohoe in the continuing context of an Irish economy in good shape and with strong and sustainable future growth predicted.  However, with potential Brexit headwinds forecast and…
rent a room relief

Rent a Room Relief

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Are you aware of the rent a room relief? If you let a room in your home, the income you receive may be exempt from tax. If your gross rental income does not exceed the exemption limit below, you do not pay Income Tax, Pay Related Social Insurance…
vat treatment of education and vocational training

VAT Treatment of Education and Vocational Training

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Finance Act 2015 amended the VAT treatment of education and vocational training. The amendment was to ensure that Irish VAT legislation reflects judgements of the Court of Justice of the European Union. The wording of the amended legislation…
income tax exemption

New income tax exemption for Irish resident non-executive directors

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Finance Act 2016 introduced an income tax exemption in respect of certain expenses of travel and subsistence of an Irish resident non-executive director of a company. The expenses must be incurred solely for the purpose of attendance by a…
Taxation of Exam Setters, Invigilators and Correctors

Taxation of Exam Setters, Invigilators and Correctors

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With third level exams completed and State Examinations drawing to a close, Revenue has received a number of queries as to whether exam setters, invigilators and exam correctors can be engaged as “self-employed” individuals and paid gross…

Crowleys DFK boosts its leadership team

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Crowleys DFK is delighted to announce senior promotions in our Tax, Public Sector and Practice Development Departments. The partnership will be enhanced with the promotion of Siobhán O’Hea to Tax Partner A highly-experienced tax…

Changes to requirement to submit income tax returns

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A chargeable person is defined as a person who is chargeable to tax on that person’s own account or on another person’s account in respect of a chargeable period. There is an exception to this definition in which some conditions must…
tax relief assistance dogs

Tax Relief for Assistance Dogs

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Tax relief at 20% has now been made available by the Revenue Commissioners in respect of Assistance Dogs which are supplied and trained by an organisation accredited by Assistance Dogs Europe (ADEu). Assistance Dogs Europe (ADEu) are the European…