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	<title>McDowell &#38; Co Accountants                                             Tel 071 91 47580     Mob 087 419 9204 email info@mcdowellaccountants.ie &#187; Revenue Changes</title>
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	<link>http://www.mcdowellaccountants.ie</link>
	<description>Tax Refund - Tax Advice - PAYE - Blog -  Tax Back - Sligo - Leitrim</description>
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		<title>&#8220;Cross-border&#8221; workers and universal social charge (USC)</title>
		<link>http://www.mcdowellaccountants.ie/cross-border-workers-and-universal-social-charge-usc/</link>
		<comments>http://www.mcdowellaccountants.ie/cross-border-workers-and-universal-social-charge-usc/#comments</comments>
		<pubDate>Wed, 04 Jan 2012 09:58:24 +0000</pubDate>
		<dc:creator>Jason</dc:creator>
				<category><![CDATA[Blog]]></category>
		<category><![CDATA[Revenue Changes]]></category>

		<guid isPermaLink="false">http://www.mcdowellaccountants.ie/?p=1932</guid>
		<description><![CDATA[&#8220;Cross-border&#8221; workers and universal social charge (USC) The rate at which an individual is charged to USC is determined by whether that individual is entitled to a full [1] medical card under Irish or EU [2] legislation. Individuals with such entitlement, who are aged under 70 years, are generally chargeable to USC at a maximum <a href="http://www.mcdowellaccountants.ie/cross-border-workers-and-universal-social-charge-usc/"><b>...Read the Rest</b></a>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Attachment of Wages/Salaries under S.1002 TCA 1997</title>
		<link>http://www.mcdowellaccountants.ie/attachment-of-wagessalaries-under-s-1002-tca-1997/</link>
		<comments>http://www.mcdowellaccountants.ie/attachment-of-wagessalaries-under-s-1002-tca-1997/#comments</comments>
		<pubDate>Wed, 04 Jan 2012 09:55:22 +0000</pubDate>
		<dc:creator>Jason</dc:creator>
				<category><![CDATA[Blog]]></category>
		<category><![CDATA[Revenue Changes]]></category>

		<guid isPermaLink="false">http://www.mcdowellaccountants.ie/?p=1929</guid>
		<description><![CDATA[Attachment of Wages/Salaries under S.1002 TCA 1997 The Finance Act 2011 extended the power of attachment to wages/salaries in the enforcement of debt due to Revenue. UpdatedGuidelines (PDF, 1.53MB) for Attachment reflecting the Finance Act 2011 changes are published on the Revenue website at: Taxes &#38; Duties &#8211; Tax &#38; Duty Manuals Section 16 FOI <a href="http://www.mcdowellaccountants.ie/attachment-of-wagessalaries-under-s-1002-tca-1997/"><b>...Read the Rest</b></a>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Universal Social Charge Regulations 2011</title>
		<link>http://www.mcdowellaccountants.ie/universal-social-charge-regulations-2011/</link>
		<comments>http://www.mcdowellaccountants.ie/universal-social-charge-regulations-2011/#comments</comments>
		<pubDate>Thu, 22 Dec 2011 11:11:23 +0000</pubDate>
		<dc:creator>Jason</dc:creator>
				<category><![CDATA[Blog]]></category>
		<category><![CDATA[Revenue Changes]]></category>

		<guid isPermaLink="false">http://www.mcdowellaccountants.ie/?p=1923</guid>
		<description><![CDATA[Universal Social Charge Regulations 2011 (S.I. 658 of 2011) The Revenue Commissioners, in exercise of the powers conferred on them by section 531AAB (inserted by section 3 of the Finance Act 2011 (No. 06 of 2011)) of the Taxes Consolidation Act 1997 (No. 39 of 1997), have made Regulations (PDF, 113KB), entitled as above on <a href="http://www.mcdowellaccountants.ie/universal-social-charge-regulations-2011/"><b>...Read the Rest</b></a>]]></description>
		<wfw:commentRss>http://www.mcdowellaccountants.ie/universal-social-charge-regulations-2011/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>VAT and Medical Services</title>
		<link>http://www.mcdowellaccountants.ie/vat-and-medical-services/</link>
		<comments>http://www.mcdowellaccountants.ie/vat-and-medical-services/#comments</comments>
		<pubDate>Mon, 19 Dec 2011 15:05:10 +0000</pubDate>
		<dc:creator>Jason</dc:creator>
				<category><![CDATA[Blog]]></category>
		<category><![CDATA[Revenue Changes]]></category>

		<guid isPermaLink="false">http://www.mcdowellaccountants.ie/?p=1920</guid>
		<description><![CDATA[VAT and Medical Services Professional Medical care services recognised by the Department of Health are exempt from VAT in accordance with Paragraphs 2 (3) and 2 (7) of Schedule 1 of the VAT Consolidation Act 2010. The European Court of Justice (ECJ), which interprets the VAT Directive, decided in a number of cases that certain <a href="http://www.mcdowellaccountants.ie/vat-and-medical-services/"><b>...Read the Rest</b></a>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Budget 2012</title>
		<link>http://www.mcdowellaccountants.ie/budget-2012/</link>
		<comments>http://www.mcdowellaccountants.ie/budget-2012/#comments</comments>
		<pubDate>Wed, 07 Dec 2011 09:45:18 +0000</pubDate>
		<dc:creator>Jason</dc:creator>
				<category><![CDATA[Revenue Changes]]></category>

		<guid isPermaLink="false">http://www.mcdowellaccountants.ie/?p=1898</guid>
		<description><![CDATA[&#160; budget-summary-2012 For an overview of all the changes outlined by the Minister for Finance Michael Noonan click on the above link as published by the Revenue Commissioners. &#160; Alternatively read the detailed listing below. Taxation Income tax There are no changes in the existing rates or income tax bands. There are also no changes <a href="http://www.mcdowellaccountants.ie/budget-2012/"><b>...Read the Rest</b></a>]]></description>
		<wfw:commentRss>http://www.mcdowellaccountants.ie/budget-2012/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Value-Added Tax &#8211; Bakery Products and Food Supplements</title>
		<link>http://www.mcdowellaccountants.ie/value-added-tax-bakery-products-and-food-supplements/</link>
		<comments>http://www.mcdowellaccountants.ie/value-added-tax-bakery-products-and-food-supplements/#comments</comments>
		<pubDate>Mon, 14 Nov 2011 16:43:37 +0000</pubDate>
		<dc:creator>Jason</dc:creator>
				<category><![CDATA[Blog]]></category>
		<category><![CDATA[Revenue Changes]]></category>

		<guid isPermaLink="false">http://www.mcdowellaccountants.ie/?p=1881</guid>
		<description><![CDATA[Value-Added Tax &#8211; Bakery Products and Food Supplements The purpose of this eBrief is to clarify Revenue&#8217;s VAT treatment of Bakery Products and Food Supplements. Bakery Products The supply of bakery products such as cakes, biscuits, bagels and croissants, being flour or egg based bakery products, is liable to VAT at the reduced rate of <a href="http://www.mcdowellaccountants.ie/value-added-tax-bakery-products-and-food-supplements/"><b>...Read the Rest</b></a>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Pre-Population of ROS Form 11 and ROS Form CT1 &#8211; Clarification</title>
		<link>http://www.mcdowellaccountants.ie/pre-population-of-ros-form-11-and-ros-form-ct1-clarification/</link>
		<comments>http://www.mcdowellaccountants.ie/pre-population-of-ros-form-11-and-ros-form-ct1-clarification/#comments</comments>
		<pubDate>Tue, 27 Sep 2011 14:56:42 +0000</pubDate>
		<dc:creator>Jason</dc:creator>
				<category><![CDATA[Revenue Changes]]></category>

		<guid isPermaLink="false">http://www.mcdowellaccountants.ie/?p=1833</guid>
		<description><![CDATA[Revenue currently provides a facility for customers and agents to complete a pre-populated Form 11 for 2010 and Form CT1 for accounting periods ending in 2011. The facility is available in both ROS on-line and ROS off-line applications. In ROS on-line mode the user is given the option to open or reject a pre-populated form. <a href="http://www.mcdowellaccountants.ie/pre-population-of-ros-form-11-and-ros-form-ct1-clarification/"><b>...Read the Rest</b></a>]]></description>
		<wfw:commentRss>http://www.mcdowellaccountants.ie/pre-population-of-ros-form-11-and-ros-form-ct1-clarification/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Computation of Amount for 2011 Preliminary Tax as shown on 2010 Notice of Assessment</title>
		<link>http://www.mcdowellaccountants.ie/computation-of-amount-for-2011-preliminary-tax-as-shown-on-2010-notice-of-assessment/</link>
		<comments>http://www.mcdowellaccountants.ie/computation-of-amount-for-2011-preliminary-tax-as-shown-on-2010-notice-of-assessment/#comments</comments>
		<pubDate>Tue, 27 Sep 2011 14:55:56 +0000</pubDate>
		<dc:creator>Jason</dc:creator>
				<category><![CDATA[Revenue Changes]]></category>

		<guid isPermaLink="false">http://www.mcdowellaccountants.ie/?p=1831</guid>
		<description><![CDATA[A number of queries have arisen with regard to the calculation of the Amount for 2011 Preliminary Tax (PT) that appears on the 2010 Notice of Assessment. The adjustment for the Amount for 2011 Preliminary Tax is to replace the amount of income levy and the health contribution due on the 2010 income with the <a href="http://www.mcdowellaccountants.ie/computation-of-amount-for-2011-preliminary-tax-as-shown-on-2010-notice-of-assessment/"><b>...Read the Rest</b></a>]]></description>
		<wfw:commentRss>http://www.mcdowellaccountants.ie/computation-of-amount-for-2011-preliminary-tax-as-shown-on-2010-notice-of-assessment/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Failure to file tax returns !</title>
		<link>http://www.mcdowellaccountants.ie/failing-to-file-tax-returns/</link>
		<comments>http://www.mcdowellaccountants.ie/failing-to-file-tax-returns/#comments</comments>
		<pubDate>Fri, 16 Sep 2011 15:04:29 +0000</pubDate>
		<dc:creator>Jason</dc:creator>
				<category><![CDATA[Blog]]></category>
		<category><![CDATA[Revenue Changes]]></category>

		<guid isPermaLink="false">http://www.mcdowellaccountants.ie/?p=1798</guid>
		<description><![CDATA[The list of those failing to file tax returns is out &#8211; this time for cases decided between April and June 2011. Click the link for more information http://www.revenue.ie/en/press/2011/pr-160911-defaulters.html If you want to avoid heavy penalties and interest and publication on this list contact us today. We can promise a swift and cost effective service <a href="http://www.mcdowellaccountants.ie/failing-to-file-tax-returns/"><b>...Read the Rest</b></a>]]></description>
		<wfw:commentRss>http://www.mcdowellaccountants.ie/failing-to-file-tax-returns/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>VAT &#8211; Admissions to cultural, artistic, sporting, scientific, educational, entertainment, or similar events.</title>
		<link>http://www.mcdowellaccountants.ie/vat-admissions-to-cultural-artistic-sporting-scientific-educational-entertainment-or-similar-events/</link>
		<comments>http://www.mcdowellaccountants.ie/vat-admissions-to-cultural-artistic-sporting-scientific-educational-entertainment-or-similar-events/#comments</comments>
		<pubDate>Wed, 07 Sep 2011 09:37:57 +0000</pubDate>
		<dc:creator>Jason</dc:creator>
				<category><![CDATA[Blog]]></category>
		<category><![CDATA[Revenue Changes]]></category>

		<guid isPermaLink="false">http://www.mcdowellaccountants.ie/?p=1782</guid>
		<description><![CDATA[Admissions to cultural, artistic, sporting, scientific, educational, entertainment or similar events &#8211; changes effective from 1 January 2011. 1. General Further changes relating to the VAT treatment of cultural, artistic, sporting, scientific, educational, entertainment or similar services came into effect on 1 January 2011. These are a continuation of VAT changes in the place of <a href="http://www.mcdowellaccountants.ie/vat-admissions-to-cultural-artistic-sporting-scientific-educational-entertainment-or-similar-events/"><b>...Read the Rest</b></a>]]></description>
		<wfw:commentRss>http://www.mcdowellaccountants.ie/vat-admissions-to-cultural-artistic-sporting-scientific-educational-entertainment-or-similar-events/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Employer contributions to PRSAs &#8211; Income Tax, PRSI and USC</title>
		<link>http://www.mcdowellaccountants.ie/employer-contributions-to-prsas-income-tax-prsi-and-usc/</link>
		<comments>http://www.mcdowellaccountants.ie/employer-contributions-to-prsas-income-tax-prsi-and-usc/#comments</comments>
		<pubDate>Mon, 27 Jun 2011 11:47:02 +0000</pubDate>
		<dc:creator>Jason</dc:creator>
				<category><![CDATA[Revenue Changes]]></category>

		<guid isPermaLink="false">http://www.mcdowellaccountants.ie/?p=1518</guid>
		<description><![CDATA[The purpose of this eBrief is to clarify for employers and payroll practitioners how employer contributions to an employee&#8217;s Personal Retirement Savings Account (PRSA) are to be treated for Income Tax, PRSI and USC purposes. Benefit-in-kind (BIK) An employer contribution to an employee&#8217;s PRSA is treated as a taxable BIK for the employee. However, for <a href="http://www.mcdowellaccountants.ie/employer-contributions-to-prsas-income-tax-prsi-and-usc/"><b>...Read the Rest</b></a>]]></description>
		<wfw:commentRss>http://www.mcdowellaccountants.ie/employer-contributions-to-prsas-income-tax-prsi-and-usc/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>VAT &#8211; 9% rate on certain goods and services from 1 July 2011</title>
		<link>http://www.mcdowellaccountants.ie/vat-9-rate-on-certain-goods-and-services-from-1-july-2011/</link>
		<comments>http://www.mcdowellaccountants.ie/vat-9-rate-on-certain-goods-and-services-from-1-july-2011/#comments</comments>
		<pubDate>Mon, 27 Jun 2011 11:45:55 +0000</pubDate>
		<dc:creator>Jason</dc:creator>
				<category><![CDATA[Revenue Changes]]></category>

		<guid isPermaLink="false">http://www.mcdowellaccountants.ie/?p=1516</guid>
		<description><![CDATA[Finance (No.2) Act 2011 introduced a second reduced VAT rate of 9% to apply in respect of supplies of certain goods and services for the period 1 July 2011 to 31 December 2013. The 9% rate applies to certain goods and services previously liable at the 13.5% rate, including restaurant and catering services; hotel and <a href="http://www.mcdowellaccountants.ie/vat-9-rate-on-certain-goods-and-services-from-1-july-2011/"><b>...Read the Rest</b></a>]]></description>
		<wfw:commentRss>http://www.mcdowellaccountants.ie/vat-9-rate-on-certain-goods-and-services-from-1-july-2011/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>PRSI change in July for lower paid</title>
		<link>http://www.mcdowellaccountants.ie/prsi-change-in-july-for-lower-paid/</link>
		<comments>http://www.mcdowellaccountants.ie/prsi-change-in-july-for-lower-paid/#comments</comments>
		<pubDate>Thu, 23 Jun 2011 10:10:14 +0000</pubDate>
		<dc:creator>Jason</dc:creator>
				<category><![CDATA[Revenue Changes]]></category>

		<guid isPermaLink="false">http://www.mcdowellaccountants.ie/?p=1512</guid>
		<description><![CDATA[As part of the Minister for Finances drive to increase employment, from 1st July 2011 the rate of employers PRSI will be cut in half. The current rate is 8.5% on gross wages. This will apply to gross wages only up to &#8364;356.00 per week. This effects employer pay costs only and not employees and <a href="http://www.mcdowellaccountants.ie/prsi-change-in-july-for-lower-paid/"><b>...Read the Rest</b></a>]]></description>
		<wfw:commentRss>http://www.mcdowellaccountants.ie/prsi-change-in-july-for-lower-paid/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010</title>
		<link>http://www.mcdowellaccountants.ie/civil-partnership-and-certain-rights-and-obligations-of-cohabitants-act-2010/</link>
		<comments>http://www.mcdowellaccountants.ie/civil-partnership-and-certain-rights-and-obligations-of-cohabitants-act-2010/#comments</comments>
		<pubDate>Tue, 14 Jun 2011 10:17:56 +0000</pubDate>
		<dc:creator>Jason</dc:creator>
				<category><![CDATA[Revenue Changes]]></category>

		<guid isPermaLink="false">http://www.mcdowellaccountants.ie/?p=1507</guid>
		<description><![CDATA[Legislative changes to give effect to the taxation changes arising from the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 are contained in Finance (No. 3) Bill 2011. The Bill was published on 9th June 2011 and it is expected to be enacted in July once debated and passed by both Houses <a href="http://www.mcdowellaccountants.ie/civil-partnership-and-certain-rights-and-obligations-of-cohabitants-act-2010/"><b>...Read the Rest</b></a>]]></description>
		<wfw:commentRss>http://www.mcdowellaccountants.ie/civil-partnership-and-certain-rights-and-obligations-of-cohabitants-act-2010/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Clarification Received on PRSI Payments on Employer PRSA Contributions</title>
		<link>http://www.mcdowellaccountants.ie/clarification-received-on-prsi-payments-on-employer-prsa-contributions/</link>
		<comments>http://www.mcdowellaccountants.ie/clarification-received-on-prsi-payments-on-employer-prsa-contributions/#comments</comments>
		<pubDate>Wed, 08 Jun 2011 20:19:32 +0000</pubDate>
		<dc:creator>Jason</dc:creator>
				<category><![CDATA[Revenue Changes]]></category>

		<guid isPermaLink="false">http://www.mcdowellaccountants.ie/?p=1499</guid>
		<description><![CDATA[Please note that the Department of Social Protection have recently clarified their position in relation to the above. Previously it was held that as an Employers contribution to a PRSA on behalf of an Employee would be regarded as a Benefit in Kind and therefore the Employee would have to pay PRSI on the value <a href="http://www.mcdowellaccountants.ie/clarification-received-on-prsi-payments-on-employer-prsa-contributions/"><b>...Read the Rest</b></a>]]></description>
		<wfw:commentRss>http://www.mcdowellaccountants.ie/clarification-received-on-prsi-payments-on-employer-prsa-contributions/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Latest Email Scam</title>
		<link>http://www.mcdowellaccountants.ie/latest-email-scam/</link>
		<comments>http://www.mcdowellaccountants.ie/latest-email-scam/#comments</comments>
		<pubDate>Fri, 27 May 2011 11:58:45 +0000</pubDate>
		<dc:creator>Jason</dc:creator>
				<category><![CDATA[Revenue Changes]]></category>

		<guid isPermaLink="false">http://www.mcdowellaccountants.ie/?p=1497</guid>
		<description><![CDATA[The Revenue Commissioners have today (25/05/11) become aware of another fraudulent email purporting to come from Revenue seeking personal information from taxpayers in connection with a tax refund. This phishing email is headed &#8220;E-mail Fogra plus the recipient&#8217;s email address &#8220;. A link opens up a form seeking personal information, including debit/credit card details, that <a href="http://www.mcdowellaccountants.ie/latest-email-scam/"><b>...Read the Rest</b></a>]]></description>
		<wfw:commentRss>http://www.mcdowellaccountants.ie/latest-email-scam/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>VAT and Charitable Donations via SMS Text Message</title>
		<link>http://www.mcdowellaccountants.ie/vat-and-charitable-donations-via-sms-text-message/</link>
		<comments>http://www.mcdowellaccountants.ie/vat-and-charitable-donations-via-sms-text-message/#comments</comments>
		<pubDate>Thu, 19 May 2011 17:53:39 +0000</pubDate>
		<dc:creator>Jason</dc:creator>
				<category><![CDATA[Revenue Changes]]></category>

		<guid isPermaLink="false">http://www.mcdowellaccountants.ie/?p=1495</guid>
		<description><![CDATA[Questions have arisen in relation to the VAT treatment of donations to charity, usually for specific disaster appeals, made via mobile phones using SMS shortcodes. The purpose of this eBrief is to clarify the correct VAT treatment that should apply in respect of such donations. Overview: The provision of telecommunications services is liable to VAT <a href="http://www.mcdowellaccountants.ie/vat-and-charitable-donations-via-sms-text-message/"><b>...Read the Rest</b></a>]]></description>
		<wfw:commentRss>http://www.mcdowellaccountants.ie/vat-and-charitable-donations-via-sms-text-message/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Artists Exemption</title>
		<link>http://www.mcdowellaccountants.ie/artists-exemption/</link>
		<comments>http://www.mcdowellaccountants.ie/artists-exemption/#comments</comments>
		<pubDate>Fri, 13 May 2011 11:11:28 +0000</pubDate>
		<dc:creator>Jason</dc:creator>
				<category><![CDATA[Revenue Changes]]></category>

		<guid isPermaLink="false">http://www.mcdowellaccountants.ie/?p=1491</guid>
		<description><![CDATA[Section 195 Taxes Consolidation Act 1997 empowers the Revenue Commissioners to make a determination that certain artistic works are original and creative works generally recognised as having cultural or artistic merit. The first &#8364;40,000 per annum of profits or gains earned by writers, composers, visual artists and sculptors from the sale of their work is <a href="http://www.mcdowellaccountants.ie/artists-exemption/"><b>...Read the Rest</b></a>]]></description>
		<wfw:commentRss>http://www.mcdowellaccountants.ie/artists-exemption/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Vat Change &#8211; jobs initiative</title>
		<link>http://www.mcdowellaccountants.ie/vat-change-jobs-initiative/</link>
		<comments>http://www.mcdowellaccountants.ie/vat-change-jobs-initiative/#comments</comments>
		<pubDate>Wed, 11 May 2011 08:41:48 +0000</pubDate>
		<dc:creator>Jason</dc:creator>
				<category><![CDATA[Revenue Changes]]></category>

		<guid isPermaLink="false">http://www.mcdowellaccountants.ie/?p=1488</guid>
		<description><![CDATA[Rate Change &#8211; Jobs Initiative 2011 Introduction of a second Reduced VAT Rate with effect from 1 July 2011 The Minister for Finance has announced that a second reduced VAT rate of 9% will be introduced in respect of certain goods and services (mainly related to tourism) for the period 1 July 2011 to 31 <a href="http://www.mcdowellaccountants.ie/vat-change-jobs-initiative/"><b>...Read the Rest</b></a>]]></description>
		<wfw:commentRss>http://www.mcdowellaccountants.ie/vat-change-jobs-initiative/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Jobs initiative</title>
		<link>http://www.mcdowellaccountants.ie/jobs-initiative/</link>
		<comments>http://www.mcdowellaccountants.ie/jobs-initiative/#comments</comments>
		<pubDate>Wed, 11 May 2011 08:36:55 +0000</pubDate>
		<dc:creator>Jason</dc:creator>
				<category><![CDATA[Revenue Changes]]></category>

		<guid isPermaLink="false">http://www.mcdowellaccountants.ie/?p=1484</guid>
		<description><![CDATA[As published May 2011 by the department of finance &#160; http://www.finance.gov.ie/viewdoc.asp?DocID=6828]]></description>
		<wfw:commentRss>http://www.mcdowellaccountants.ie/jobs-initiative/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
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		<item>
		<title>Increase in VRT on Category C Vehicles &#8211; 1 May 2011</title>
		<link>http://www.mcdowellaccountants.ie/increase-in-vrt-on-category-c-vehicles-1-may-2011/</link>
		<comments>http://www.mcdowellaccountants.ie/increase-in-vrt-on-category-c-vehicles-1-may-2011/#comments</comments>
		<pubDate>Thu, 05 May 2011 10:23:07 +0000</pubDate>
		<dc:creator>Jason</dc:creator>
				<category><![CDATA[Revenue Changes]]></category>

		<guid isPermaLink="false">http://www.mcdowellaccountants.ie/?p=1471</guid>
		<description><![CDATA[Vehicle Registration Tax is chargeable on the registration of motor vehicles (including motor-cycles) in the State. All motor vehicles in the State, other than those brought in temporarily by visitors, must be registered with the Revenue Commissioners. A vehicle must be registered before it can be licensed for road tax purposes. Increase in VRT on <a href="http://www.mcdowellaccountants.ie/increase-in-vrt-on-category-c-vehicles-1-may-2011/"><b>...Read the Rest</b></a>]]></description>
		<wfw:commentRss>http://www.mcdowellaccountants.ie/increase-in-vrt-on-category-c-vehicles-1-may-2011/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Taxation of Retirement Lump Sums</title>
		<link>http://www.mcdowellaccountants.ie/taxation-of-retirement-lump-sums/</link>
		<comments>http://www.mcdowellaccountants.ie/taxation-of-retirement-lump-sums/#comments</comments>
		<pubDate>Wed, 27 Apr 2011 11:29:13 +0000</pubDate>
		<dc:creator>Jason</dc:creator>
				<category><![CDATA[Revenue Changes]]></category>

		<guid isPermaLink="false">http://www.mcdowellaccountants.ie/?p=1469</guid>
		<description><![CDATA[26 April 2011 Taxation of Retirement Lump Sums &#8211; New form where income tax is deducted under Case IV at the standard rate. Section 19 (4)(b) Finance Act 2011 inserted a new section 790AA into the Taxes Consolidation Act 1997 (TCA 1997) which provides, with effect from 1 January 2011, that the maximum lifetime retirement&#160; <a href="http://www.mcdowellaccountants.ie/taxation-of-retirement-lump-sums/"><b>...Read the Rest</b></a>]]></description>
		<wfw:commentRss>http://www.mcdowellaccountants.ie/taxation-of-retirement-lump-sums/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>E Registration</title>
		<link>http://www.mcdowellaccountants.ie/e-registration/</link>
		<comments>http://www.mcdowellaccountants.ie/e-registration/#comments</comments>
		<pubDate>Fri, 01 Apr 2011 14:47:02 +0000</pubDate>
		<dc:creator>Jason</dc:creator>
				<category><![CDATA[Revenue Changes]]></category>

		<guid isPermaLink="false">http://www.mcdowellaccountants.ie/?p=1466</guid>
		<description><![CDATA[New Services The eRegistration facility provided by Revenue now includes the following new services: Re-Registration for Income Tax, Corporation Tax, Employers PAYE/PRSI and eLevy by both agents and registered ROS individuals. Re-registration for VAT and RCT cannot be accommodated in eRegistration and will continue to be a paper based activity. New registration for Trusts and <a href="http://www.mcdowellaccountants.ie/e-registration/"><b>...Read the Rest</b></a>]]></description>
		<wfw:commentRss>http://www.mcdowellaccountants.ie/e-registration/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
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		<item>
		<title>Minister for finances statement on banking matters</title>
		<link>http://www.mcdowellaccountants.ie/minister-for-finances-statement-on-banking-matters/</link>
		<comments>http://www.mcdowellaccountants.ie/minister-for-finances-statement-on-banking-matters/#comments</comments>
		<pubDate>Thu, 31 Mar 2011 17:58:45 +0000</pubDate>
		<dc:creator>Jason</dc:creator>
				<category><![CDATA[Revenue Changes]]></category>

		<guid isPermaLink="false">http://www.mcdowellaccountants.ie/?p=1463</guid>
		<description><![CDATA[Tuesday, 30th September, 2008 will go down in history as the blackest day in Ireland since the Civil War broke out. The 30th September 2008 was the day on which the then Government extended the infamous guarantee to the Irish banks and decided that Anglo Irish Bank should be supported and maintained. It quickly became <a href="http://www.mcdowellaccountants.ie/minister-for-finances-statement-on-banking-matters/"><b>...Read the Rest</b></a>]]></description>
		<wfw:commentRss>http://www.mcdowellaccountants.ie/minister-for-finances-statement-on-banking-matters/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Pre-population of 2010 ROS Form 11</title>
		<link>http://www.mcdowellaccountants.ie/pre-population-of-2010-ros-form-11/</link>
		<comments>http://www.mcdowellaccountants.ie/pre-population-of-2010-ros-form-11/#comments</comments>
		<pubDate>Thu, 31 Mar 2011 08:46:02 +0000</pubDate>
		<dc:creator>Jason</dc:creator>
				<category><![CDATA[Revenue Changes]]></category>

		<guid isPermaLink="false">http://www.mcdowellaccountants.ie/?p=1455</guid>
		<description><![CDATA[A facility to pre-populate the 2010 Form 11 with data from the 2009 Form was included in a Revenue On-Line Service (ROS) release on the 25 March 2011. This facility is available for both the ROS on-line and ROS off-line applications. When opening a 2010 Form 11 in ROS On-Line, the user will be given <a href="http://www.mcdowellaccountants.ie/pre-population-of-2010-ros-form-11/"><b>...Read the Rest</b></a>]]></description>
		<wfw:commentRss>http://www.mcdowellaccountants.ie/pre-population-of-2010-ros-form-11/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
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		<item>
		<title>Tax exemption for New Start-up Companies</title>
		<link>http://www.mcdowellaccountants.ie/tax-exemption-for-new-start-up-companies/</link>
		<comments>http://www.mcdowellaccountants.ie/tax-exemption-for-new-start-up-companies/#comments</comments>
		<pubDate>Mon, 28 Mar 2011 09:29:44 +0000</pubDate>
		<dc:creator>Jason</dc:creator>
				<category><![CDATA[Revenue Changes]]></category>

		<guid isPermaLink="false">http://www.mcdowellaccountants.ie/?p=1451</guid>
		<description><![CDATA[1. Introduction Tax Briefing Issue 06/10, issued in June 2010, highlighted the availability of relief from corporation tax for new start-up companies under the provisions of section 486C of the Taxes Consolidation Act 1997. The article set out details of the scheme of relief which applies for the first 3 years of trading and indicates <a href="http://www.mcdowellaccountants.ie/tax-exemption-for-new-start-up-companies/"><b>...Read the Rest</b></a>]]></description>
		<wfw:commentRss>http://www.mcdowellaccountants.ie/tax-exemption-for-new-start-up-companies/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Stamp Duty on Transfers of Property by Housing Authorities / The Affordable Home Partnership</title>
		<link>http://www.mcdowellaccountants.ie/stamp-duty-on-transfers-of-property-by-housing-authorities-the-affordable-home-partnership/</link>
		<comments>http://www.mcdowellaccountants.ie/stamp-duty-on-transfers-of-property-by-housing-authorities-the-affordable-home-partnership/#comments</comments>
		<pubDate>Tue, 15 Mar 2011 13:07:50 +0000</pubDate>
		<dc:creator>Jason</dc:creator>
				<category><![CDATA[Revenue Changes]]></category>

		<guid isPermaLink="false">http://www.mcdowellaccountants.ie/?p=1446</guid>
		<description><![CDATA[Paragraph 3 of Schedule 1 to the Stamp Duty (E-stamping of Instruments) Regulations 2009 (S.I. No. 476 of 2009) lists instruments that do not have to be stamped using the e-stamping system.&#160; They include instruments giving effect to the conveyance, transfer or lease of a house, building or land to or by a housing authority <a href="http://www.mcdowellaccountants.ie/stamp-duty-on-transfers-of-property-by-housing-authorities-the-affordable-home-partnership/"><b>...Read the Rest</b></a>]]></description>
		<wfw:commentRss>http://www.mcdowellaccountants.ie/stamp-duty-on-transfers-of-property-by-housing-authorities-the-affordable-home-partnership/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Deposit Interest Retention Tax (DIRT) &#8211; Commencement Orders and New Pay &amp; File Arrangements</title>
		<link>http://www.mcdowellaccountants.ie/deposit-interest-retention-tax-dirt-commencement-orders-and-new-pay-file-arrangements/</link>
		<comments>http://www.mcdowellaccountants.ie/deposit-interest-retention-tax-dirt-commencement-orders-and-new-pay-file-arrangements/#comments</comments>
		<pubDate>Fri, 11 Mar 2011 13:56:29 +0000</pubDate>
		<dc:creator>Jason</dc:creator>
				<category><![CDATA[Revenue Changes]]></category>

		<guid isPermaLink="false">http://www.mcdowellaccountants.ie/?p=1440</guid>
		<description><![CDATA[Deposit Interest Retention Tax (DIRT) &#8211; Commencement Orders and New Pay &#38; File Arrangements On 8 March the Minister of Finance signed a Commencement Order bringing into operation the provisions of Section 37(1)(f), (g) and (h), Finance Act 2010 which relates to the return and collection of Deposit Interest Retention Tax deducted by relevant deposit <a href="http://www.mcdowellaccountants.ie/deposit-interest-retention-tax-dirt-commencement-orders-and-new-pay-file-arrangements/"><b>...Read the Rest</b></a>]]></description>
		<wfw:commentRss>http://www.mcdowellaccountants.ie/deposit-interest-retention-tax-dirt-commencement-orders-and-new-pay-file-arrangements/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Finance Bill &#8211; Second Stage</title>
		<link>http://www.mcdowellaccountants.ie/finance-bill-second-stage/</link>
		<comments>http://www.mcdowellaccountants.ie/finance-bill-second-stage/#comments</comments>
		<pubDate>Tue, 25 Jan 2011 15:54:11 +0000</pubDate>
		<dc:creator>Jason</dc:creator>
				<category><![CDATA[Revenue Changes]]></category>

		<guid isPermaLink="false">http://www.mcdowellaccountants.ie/?p=1433</guid>
		<description><![CDATA[Finance Bill 2011 Minister for Finance Second Stage Speech 25th January 2011 I move that this Bill be read a second time. Opening Remarks First, I want to thank the main opposition parties for their cooperation yesterday in agreeing a timetable which will allow the passage of the Bill before us today. The Finance Bill <a href="http://www.mcdowellaccountants.ie/finance-bill-second-stage/"><b>...Read the Rest</b></a>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Finace Bill 2011</title>
		<link>http://www.mcdowellaccountants.ie/finace-bill-2011/</link>
		<comments>http://www.mcdowellaccountants.ie/finace-bill-2011/#comments</comments>
		<pubDate>Mon, 24 Jan 2011 10:40:44 +0000</pubDate>
		<dc:creator>Jason</dc:creator>
				<category><![CDATA[Revenue Changes]]></category>

		<guid isPermaLink="false">http://www.mcdowellaccountants.ie/?p=1426</guid>
		<description><![CDATA[Finance Bill 2011 The Minister for Finance Brian Lenihan T.D. today published the Finance Bill 2011 which gives effect to the taxation measures announced in last December&#8217;s Budget.&#160; The Minister said: &#8220;This Finance Bill is an important element of the National Recovery Plan which plots a course to sustainable economic growth and employment. The measures <a href="http://www.mcdowellaccountants.ie/finace-bill-2011/"><b>...Read the Rest</b></a>]]></description>
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		<slash:comments>0</slash:comments>
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