The rates of subsistence allowances and standard distance requirements have recently been revised by Revenue. Both the rates and the minimum distance between the temporary workplace and the normal place of work or home have been increased.
As announced in the Finance Act 2014, a new electronic Tax Clearance (eTC) will be introduced from the 1st of January 2016. This means that Tax Clearance Certificates issuing since the 1st of April 2015 have an expiry date of the 31st of December 2015.
The main change under Companies Act 2014 is that companies have to hold an EGM within 3 months before date of application for strike off resolving that they will apply for Voluntary Strike Off (a board minute would suffice under Companies Acts 1963 to 2013).