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Xeinadin Kildare

Tax & Compliance

  • The Most Dangerous Tax Deadline Misunderstanding

    Many people assume the November ROS date is the tax deadline but under Irish tax law, 31 October is still the specified return date for self-assessment filings. This guide explains how the ROS Pay & File extension actually works across Income Tax, Capital Gains Tax and Capital Acquisitions Tax, where the risks arise, and how… Read more

  • Why Old Debt Restructuring still matters

    As older land and development projects come back into play, historic debt restructurings and write-downs are becoming a key tax issue. This article looks at how legacy financing can restrict losses, timing matters, and in some cases create taxable income, and why understanding the full history of a project is essential before any sale or… Read more

  • Finality Over Fairness? The Four-Year Rule in Irish Tax Practice

    The four-year rule can prevent tax refunds in Ireland even where tax was overpaid and no claim could have been made earlier. This article explains how Revenue apply the rule, why appeals often fail, and what can be done in practice Read more

  • Carer’s Allowance and Income Tax in Ireland (2026 Update)

    Recent data sharing between Revenue and the DSP has brought renewed attention to the tax treatment of Carer’s Allowance and Carer’s Benefit. Although the tax position itself has not changed, understanding how entitlement, PAYE and joint assessment interact is key to avoiding unexpected outcomes. Read more

  • Think You’ve contracted Subbies? Revenue May Disagree

    Determining whether a worker is an employee or self‑employed is no longer a box‑ticking exercise – it’s a serious tax risk. The recent Karshan v Revenue decision has sharpened Revenue’s focus on employment status, PAYE, USC and PRSI compliance. Misclassification can lead to unexpected payroll tax arrears, interest and penalties, as well as reputational damage.… Read more

  • The Truth About Buying an EV Through Your Company

    Company EVs are being sold as tax-saving no-brainers. But when you dig into VAT rules, BIK changes, limited capital allowances and uncertain resale values, the numbers tell a different story. Here’s what every Irish director needs to know before buying. Read more

  • Year-End Tax Tips every business should know (company edition)

    Discover the tax reliefs and incentives many Irish business owners overlook — from pension funding and family employment to mileage claims, staff perks, and home office deductions. This guide highlights practical, compliant ways to reduce your tax bill and optimise your year-end planning, helping you make smarter financial decisions for your business. Read more

  • New Tax Rules for Employee Meals in Ireland

    From October 2025, Revenue recognises two new situations where staff meals won’t trigger a taxable BIK. Learn the rules for meals onsite and working lunches Read more

  • Contractor or Employee? Revenue’s New disclosure opportunity Explained

    Revenue has published new guidance following the Supreme Court’s Karshan case on worker classification. Employers now face greater responsibility in deciding whether individuals are employees or contractors, with specific attention on locums. This blog explains the five-step test, Revenue’s disclosure opportunity for 2024–2025, and practical checklists to help employers stay compliant. Read more

  • Direct Debit Modernisation and Transition from Annual VAT to Bi-Monthly Returns

    Revenue is phasing out the Fixed Direct Debit (FDD) for VAT as part of its banking modernisation. This marks the end of annual VAT3 returns for affected taxpayers, who will now move back to the standard bi-monthly VAT3 cycle. The first cohort impacted are June FDD year-ends, with returns due 23 September 2025. Read more