Indebtedness, site value and prospective rental income are some of the factors that need to be taken into account when implementing the tax, writes Brian Keegan.
Revenue has plenty of options when it comes to pursuing tax defaulters, writes Brian Keegan.
While certain parts of the Finance Bill make sense, there are some startling omissions which can only be seen as missed opportunities, writes Brian Keegan.
France and Germany are trying to harmonise their corporation tax systems – the most inefficient in Europe – by 2013, and Ireland needs to be on its guard
The pensions levy and its application may be questionable, but the government has to boost jobs creation
The Finance Billmust be passed within four months of a budget, and can’t be ignored even by an incoming government
The Minister for Finance will have a tough task trying to boost the exchequer finances, particularly when it comes to introducing new taxes
We have already seen more radical changes than anything proposed by the commission in its report
Introducing a property tax to raise funds for the exchequer would be fraught with problems for the government
There is far more to the Lisbon Treaty than the issue of keeping Irish tax independent of Europe.
Remember that the return due now relates to income for 2004.
