Insights

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

retirement relief claim

Tax Appeals Commission Determination | Capital Gains Tax: Retirement Relief Claim

The Tax Appeals Commission’s (TAC) objective is to fulfil the obligations placed on it by the Finance (Tax Appeals) Act 2015 and the Taxes Consolidation Act 1997 (“TCA 1997”). To fulfil these, the TAC facilitates taxpayers in exercising,…
Budget 2023

Budget 2023 Analysis

Delivering an €11bn Budget package, Minister Donohue described Budget 2023 as a ‘’Cost of Living Budget’’.  With individuals, families and businesses struggling with both the effects of inflation and the effects of the current…
Budget 2023

Budget 2023 Highlights

Minister Pascal Donoghue delivered his final Budget today, 27 September 2022. With inflation currently running at 8.5% and projected to be 7.5% in 2023, the so-called Cost of Living Budget was heavily focused on addressing rising energy…
Investing in Our Future Leaders

Investing in Our Future Leaders

At Crowleys DFK, investing in our employees is an investment in our future. Our policy is to nurture talent from within, by providing employees with the time and resources they need to pursue their professional development. As employees…
Budget 2023

Budget 2023 – What to Expect

Eddie Murphy, Partner & Head of Tax Services, outlines what to expect in Budget 2023. Budget 2023 is being delivered on 27th September. This is a few weeks earlier than planned, demonstrating the urgency and seriousness of the cost-of-living…
register of overseas entities

New Obligations for Overseas Entities with UK Properties

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Do you have property in the UK, or are you about to acquire or have you recently sold property there? If so, you must comply with new anti-money laundering legislation for UK properties. On 1 August 2022, the new Register of Overseas Entities,…
Protected Disclosures (Amendment) Act 2022

Everything You Need To Know About The Protected Disclosures (Amendment) Act 2022

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In July 2022, the Protected Disclosures (Amendment) Act 2022 was signed into Irish law. This Act gives effect to an EU Directive regarding the protection of whistleblowers and serves to amend and extend the Protected Disclosures Act 2014.…
RCT & VAT Pitfalls in the Construction Industry

RCT & VAT Pitfalls in the Construction Industry | Case Study Analysis

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Our previous article on RCT and VAT pitfalls for non-resident contractors provided a general overview of the RCT regime in Ireland. We will now look at a case study analysis of RCT and VAT treatment and explore scenarios in which we have observed…
Energy Efficient Equipment

Accelerated Capital Allowances on Energy Efficient Equipment

Are you considering investing in new plant or machinery for your business? It might be worthwhile considering the tax advantages associated with certain energy efficient equipment. Traditionally the cost of qualifying plant and machinery…
IQA allowance

Tax Appeals Commission Determination | Income Tax: Treatment of an IQA Allowance

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The Tax Appeals Commission’s (TAC) objective is to fulfil the obligations placed on it by the Finance (Tax Appeals) Act 2015 and the Taxes Consolidation Act 1997 (“TCA 1997”). To fulfil these, the TAC facilitates taxpayers in exercising,…
Promotions and Role Changes

Crowleys DFK Announce a Series of Promotions and Role Changes

We are delighted to announce a series of promotions and role changes across Crowleys DFK.   Karen Murphy has been promoted to Director of Operations & Innovation. Karen will have the responsibility for leading the implementation…
BIK on Employer-Provided Cars

BIK on Employer-Provided Cars & Changes to Exemption for Electric Cars

Where an employer makes a car available to an employee, that employee will be charged on the “cash equivalent” of the private use of the car. This is known as Benefit-in-Kind (BIK). This BIK is then taxed on an employee’s marginal…