Corporation Tax
Corporation tax returns are based on accurate accounting records adjusted to meet the special tax requirements. We can provide specialist advice on the utilisation of loss and group reliefs. We can guide you around the other reliefs for start-ups or retirement reliefs available to maximise your funds at exit.
A high level of technical knowledge and experience is needed in areas such as:
- Close company surcharges – an area often overlooked when the company is providing a professional service or has rental income.
- Company residency rules: A company is deemed to be tax resident here if it was incorporated in Ireland on or after 1 January 2015. This will apply unless it is treated as a tax resident company in another country under a Double Taxation Agreement.
- Capital allowances and deductions.
- Pension payments are only deductible on a paid basis, so we can assist with interim management accounts to help gauge what additional contributions can be made before the year end