Tom Maguire: Debra might prove to be a very good friend to start-ups

With all the changes coming down the line, the introduction of CGT losses for EIIS companies and addressing the tax treatment of debt vis-à-vis equity when financing would be a help to start-ups

The Tax Strategy Group’s (TSG) budget papers were published recently on the website of the Department of Finance, with the caveat that “the group is not a decision-making body and the papers produced are simply a list of options and issues to be considered in the budgetary process”.

The TSG is a government think tank chaired by the department, and the published papers cover everything from income tax to EU developments to climate change. One ...