On 3rd November 2022, Brendan Murphy, Tax Partner, analysed the Finance Bill as part of the annual Irish Tax Institute's Finance Bill seminar. A few of the key items discussed on the day were:Â
- Full details of the Temporary Business Energy Support Scheme which will apply from 1st September 2022 to 31st December 2022; the first claim for which will be due by the end of January 2023.Â
- The impact of the changes to the R&D tax credit and the cash flow impact of the new refund process.Â
- New proposal on returns required by employers of reportable benefits provided to employees.Â
For more information, please contact Brendan Murphy.Â