Tax Briefing No. 65
Revenue have published the December 2006 edition of Tax Briefing.
In summary the following topics are covered:
- Key dates
- ROS Update
- Offshore Funds Legislation
- Capital Allowances and Property-based Incentive Schemes
- Calculation of Base Cost of Fyffes shares and Blackrock International Land shares
- Tonnage Tax
- Property-based Incentive Schemes - 15% test
- Property-based Incentive Schemes - Inducements for purchase of property
- Registration of Tenancies and Property-based Incentive Schemes
- Capital Allowances for Registered Holiday Cottages
- Single Farm Payment - Finance Act 2006 Amendments
- VAT Treatment of Staff Canteens - Role of Commercial Caterer
- Opticians and VAT
- Foreign Executive Rates (with effect from 1 January 2006)
- Important Information for Principals and Subcontractors RCT
- Some recent VAT publications
- Capital Acquisitions Tax - Regionalisation of CAT Audits
- Employed Person Taking Care of Incapacitated Individual
- Mandatory Licences for Employees in Private Security
- Revenue News
A copy of Tax Briefing No. 65 can be found at http://www.revenue.ie/publications/txbrefng/tb65/frameset.htm.