Income Tax Cut-off Points and Credits
Universal Social Charge
Reliefs Abolished with effect from 1 January 2011
Income Tax: Restriction of Reliefs
Tax on Savings
Property Incentive Reliefs
Capital Acquisitions Tax (CAT) & Capital Gains Tax (CGT)
Business Expansion Scheme
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No change to current CT rate of 12.5%
Extension of exemption for start up companies commencing to trade in 2011, however the relief due is now linked to the amount of employer PRSI paid.
© 2010 Parfrey Murphy.
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