Enterprising enough?

Budget 2017 was the second consecutive year of modest improvements on the personal tax front, albeit on a much smaller scale than last year. As outlined further below, disappointingly, once again no relief was afforded to income over the €70,000 level.

The changes announced to entrepreneur relief, the special assignee relief programme (SARP) and the foreign earnings deduction (FED) are a welcome step in the right direction and we would hope to see ...