• Insights

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28 July 2021

Welcome to the third edition of Horizons in 2021, in which BDO M&A professionals around the world present their insights on mid-market deal activity and trends.

/en-gb/insights/2021/bdo-horizons-2021-issue-3
26 July 2021

The Companies (Rescue Process for Small and Micro Companies) Bill 2021 has passed all legislative stages in the Oireachtas and will now be issued to the Office of the President for signature and enactment into law. This Bill amends the Companies Act 2014 and provides for the Small Company...

/en-gb/insights/2021/small-company-administrative-rescue-process-(scarp)
22 July 2021

The Minister for Social Protection, Heather Humphreys, TD, has published an updated Code of Practice on Determining Employment Status.

/en-gb/insights/2021/new-code-of-practice-on-determining-employment-status
16 July 2021

Every month, the HSE releases an update on the prevailing FDR for private & voluntary nursing homes operating under the Fair Deal Scheme across the country. This is the maximum price per week agreed between the nursing home and the HSE under the nursing home support scheme, providing an insight...

/en-gb/insights/2021/analysis-of-ntpf-nursing-home-fdr-change-in-june-2021
15 July 2021

As part of the Finance Act 2019, there were significant updates to Irish transfer pricing legislation, commencing from 1 January 2020.

/en-gb/insights/2021/transfer-pricing-documentation-are-you-prepared
07 July 2021

When sub-contractors within the Construction, Forestry and Meat Processing industries register for RCT, they are allocated an RCT rate of 0%, 20% or 35% by Revenue. This RCT rate can be increased or decreased by Revenue, subsequent to allocation, depending on the tax compliance record of the sub...

/en-gb/insights/2021/revenue-–-rct-bulk-rate-review-of-relevant-contracts-deduction-rates-pertaining-to-subcontractors-in
05 July 2021

If you operate a food business in Ireland and intend to export food to establishments outside of the EU, (i.e. third countries, GB is now a third country), it is imperative that you understand the requirements in order to ensure that you are in a position to request the Export Health Certificates...

/en-gb/insights/2021/export-health-certificates
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