Angela Fleming, Partner & Head of Financial Services Tax, examines the key post-Budget 2027 and Finance Bill changes to the taxation of interest in Ireland. She highlights proposed amendments to interest relief provisions, including changes affecting group structures, the recovery of capital rules and the extension of deadlines for certain Interest Limitation Rule elections.
Michelle Adams, Director, Financial Services Tax, examines the key post-Budget 2027 and Finance Bill changes affecting the financial services sector. She highlights significant developments across investment accounts, funds and life assurance products, the Bank Levy, Pillar Two and crypto-asset reporting, as well as the reduction in the CGT rate.
Imran Khan, Director, Research & Development Tax, examines the key post-Budget 2027 and Finance Bill enhancements to Ireland’s R&D Tax Credit regime. He highlights increases to subcontracting limits and first-year payment thresholds, changes to preliminary corporation tax provisions and additional support for R&D employee costs, while considering the opportunities to further strengthen international competitiveness of Ireland’s R&D Tax Credit regime.
Angela Fleming, Partner & Head of Financial Services Tax, examines the post-Budget 2027 and Finance Bill changes to preliminary tax rules. She highlights the increase in the corporation tax liability threshold for small companies, the introduction of a new top-up mechanism and amendments to the calculation of interest on underpaid preliminary tax, and considers the implications of these changes for Financial Services businesses.
Charlotte Cumiskey, Director, Real Estate Tax, examines the key post-Budget 2027 and Finance Bill developments affecting the property sector. She highlights the introduction of a Derelict Property Tax and enhanced housing supports, including changes to Help to Buy, the Rent Tax Credit and Rent-a-Room Relief.