OSK.ie Blog - RSS Feed http://www.osk.ie/blog/osk-blog.php en OSK.ie 2006 120 VAT concession on goods and services supplied to property leasees through landlords (“service charges”) http://www.osk.ie/blog/blog-articles/vat-concession-on-goods-and-service.php A concession basis can be applied for in cases when goods and services are supplied to property leasees through landlords. Landlords are not obliged to issue invoices showing VAT as they receive payments from their leasees.

]]> Wed, 08 Feb 2012 15:53:12 +0000 http://www.osk.ie/blog/blog-articles/vat-concession-on-goods-and-service.php Aideen McGinn Reminder - P35 Return Deadline 2012 http://www.osk.ie/blog/blog-articles/reminder-p35-return-deadline-2012.php Have you made your P35 return yet? The deadline is fast approaching! P35 for the tax year ended 31st December 2011 must be filed with the Revenue by 15th February 2012. 

A P35 is a return which must be submitted by all employers who employ staff on the PAYE system.  It covers the

]]> Wed, 25 Jan 2012 15:38:06 +0000 http://www.osk.ie/blog/blog-articles/reminder-p35-return-deadline-2012.php Aideen McGinn Directors: Are you aware of your duties in case of liquidation? http://www.osk.ie/blog/blog-articles/directors-are-you-aware-of-your-duties-in-case-of-liquidation.php Directors have an enhanced duty of care particularly if there is a risk of liquidation.  You should consider the following:

  1. The liquidator will report to ODCE on whether the directors acted honestly and responsibly.  In a period where a company is not trading well, the d
]]> Wed, 18 Jan 2012 09:42:28 +0000 http://www.osk.ie/blog/blog-articles/directors-are-you-aware-of-your-duties-in-case-of-liquidation.php Aideen McGinn Capital Gains Tax Reminder http://www.osk.ie/blog/blog-articles/capital-gains-tax-reminder.php Don’t forget that Capital Gains tax is due for payment in respect of disposals made between 1st December 2011 and 31st December 2011 by the 31st January 2012.

]]> Tue, 10 Jan 2012 14:58:33 +0000 http://www.osk.ie/blog/blog-articles/capital-gains-tax-reminder.php Aideen McGinn Pension Contributions Reminder http://www.osk.ie/blog/blog-articles/pension-contributions-reminder.php If your accounting year end is 31st December and you wish to make a company pension contribution, don’t forget to do so before 31st December.  To claim the deduction the contribution must actually be paid in the accounting period – accruals of pension contributions are not allowed.

]]> Wed, 14 Dec 2011 14:57:21 +0000 http://www.osk.ie/blog/blog-articles/pension-contributions-reminder.php Aideen McGinn Capital Gains Tax Payment Date http://www.osk.ie/blog/blog-articles/capital-gains-tax-payment-date.php Don't forget the 15th December 2011 is the payment date for capital gains tax due on gains arising between 1st January 2011 – 30th November 2011.

]]> Wed, 14 Dec 2011 14:47:27 +0000 http://www.osk.ie/blog/blog-articles/capital-gains-tax-payment-date.php Aideen McGinn Refund Claims Deadline for 2007 http://www.osk.ie/blog/blog-articles/refund-claims-deadline.php You are reminded that there is a four-year time limit for claiming income tax refunds.  Those seeking an income tax refund for 2007 must submit their claim to Revenue by 31st December 2011. 

Imelda Prendergast is Partner http://www.osk.ie/blog/blog-articles/refund-claims-deadline.php Aideen McGinn Tax Free Benefit! http://www.osk.ie/blog/blog-articles/tax-free-benefit.php Where an employer provides an employee with a small benefit (i.e.

]]> Tue, 22 Nov 2011 12:16:35 +0000 http://www.osk.ie/blog/blog-articles/tax-free-benefit.php Aideen McGinn Going for Growth – Free programme for Female Entrepreneurs http://www.osk.ie/blog/blog-articles/going-for-growth.php The going for growth programme is being supported and funded by the European Social Fund, Enterprise Ireland and the Department of Justice and Equality.

]]> Wed, 16 Nov 2011 21:43:38 +0000 http://www.osk.ie/blog/blog-articles/going-for-growth.php Aideen McGinn Pre-Budget Tax Planning - Budget 2012 http://www.osk.ie/blog/blog-articles/pre-budget-planning-budget-2012.php With the Government officially confirming Budget day as 6th December and announcing the new budgeting process yesterday, it is time to start thinking about tax planning in advance of this date.

]]> Wed, 19 Oct 2011 14:48:23 +0000 http://www.osk.ie/blog/blog-articles/pre-budget-planning-budget-2012.php Aideen McGinn DCEB Funding Available http://www.osk.ie/blog/blog-articles/dceb-funding-available.php The Dublin City Enterprise Board (DCEB) has received approval for additional funding lately with the hope of getting the funds out by end of year.

This financial support for job creation is for small manufacturing or international service businesses based in Dublin city.

To find out if you are eligible yo

]]> Tue, 11 Oct 2011 11:24:57 +0000 http://www.osk.ie/blog/blog-articles/dceb-funding-available.php Aideen McGinn Don't lose out on your old age pension http://www.osk.ie/blog/blog-articles/dont-loose-out-on-your-old-age-pension.php Voluntary Social Security Contributions

Voluntary contributions allow you to remain insured once you leave the compulsory PRSI system.  Voluntary Contributions are not compulsory but you may choose to pay them, provided you meet certain conditions.   Voluntary contributions cover l

]]> Tue, 11 Oct 2011 10:31:36 +0000 http://www.osk.ie/blog/blog-articles/dont-loose-out-on-your-old-age-pension.php Aideen McGinn Change to the Companies Registration Office's (CROs) Voluntary Strike Off regime http://www.osk.ie/blog/blog-articles/change-to-the-companies-registration-offices-voluntary-strike-off-regime.php Effective from 1st May 2011, companies with an issued share capital in excess of €150 are precluded from making applications for voluntary dissolution.

Companies who have never traded, or ceased to trade and have no assets or liabilities and who are up to date with both their CRO and Revenue filing requiremen

]]> Tue, 04 Oct 2011 07:16:47 +0000 http://www.osk.ie/blog/blog-articles/change-to-the-companies-registration-offices-voluntary-strike-off-regime.php Aideen McGinn Enterprise Platform Programme CORD Grant http://www.osk.ie/blog/blog-articles/enterprise-platform-programme-cord-grant.php There are surprisingly lots of grant supports available for both individuals and businesses.

]]> Thu, 29 Sep 2011 14:33:02 +0000 http://www.osk.ie/blog/blog-articles/enterprise-platform-programme-cord-grant.php Aideen McGinn Credit Review Office Increase Review Limit http://www.osk.ie/blog/blog-articles/credit-review-office-increase-review-limit.php The Credit Review Office has increased the limit for loan applications that can be examined from €250,000 to €500,000 following representations from business groups and the Department of Finance.

In a statement from the Finance Minister he announced that the increase was supported because of the small num

]]> Wed, 21 Sep 2011 10:43:30 +0000 http://www.osk.ie/blog/blog-articles/credit-review-office-increase-review-limit.php Aideen McGinn Multi-Unit Developments Act 2011 http://www.osk.ie/blog/blog-articles/multi_unit_developments_act_2011.php Wed, 14 Sep 2011 11:40:07 +0000 http://www.osk.ie/blog/blog-articles/multi_unit_developments_act_2011.php Aideen McGinn Cash Flow Tips! http://www.osk.ie/blog/blog-articles/using_revenue_to_improve_your_cashflow.php We all know that businesses are all struggling with cashflow. However many owners are not aware of how the tax system can be used as a means of improving your business’ cashflow. Below is a list of simple yet very effective ways to do this.

]]> Wed, 07 Sep 2011 14:07:19 +0000 http://www.osk.ie/blog/blog-articles/using_revenue_to_improve_your_cashflow.php Aideen McGinn A change of mind for employee PRSI applying to all share based pay received in 2012 http://www.osk.ie/blog/blog-articles/a-change-of-mind-for-employee-prsi-applying-to-all-share-based-pay-received-in-2012.php The minister for Social Protection has announced that all “share based remuneration received after 1 January 2012 will be subject to employee PRSI (with the exception of shares held in Employee Share Ownership Trusts before 1 January 2011).

]]> Tue, 30 Aug 2011 13:16:21 +0000 http://www.osk.ie/blog/blog-articles/a-change-of-mind-for-employee-prsi-applying-to-all-share-based-pay-received-in-2012.php Aideen McGinn Cashflow planning and management http://www.osk.ie/blog/blog-articles/cashflow_planning_and_management.php Thu, 18 Aug 2011 09:34:32 +0000 http://www.osk.ie/blog/blog-articles/cashflow_planning_and_management.php Aideen McGinn National Internship Scheme to Benefit Firms and Jobseekers http://www.osk.ie/blog/blog-articles/national_internship_scheme_to_benefit_firms_and_jobseekers.php Wed, 13 Jul 2011 07:24:23 +0000 http://www.osk.ie/blog/blog-articles/national_internship_scheme_to_benefit_firms_and_jobseekers.php Aideen McGinn