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Executive Search
Identifying and attracting management talent is a key challenge for all organisations. We can help. Our
Executive Search team helps clients to identify, approach, assess and recruit the right person for their
specific requirements. For more information, please contact Ellen Roche on (01) 792 6703 or Gerard
McDonough on (01) 792 6170.
Pictured (l-r): Michelle O’Connor, Gerard McDonough and Ellen Roche |
- Important financial dates
| Date |
|
|
| 01 |
SD |
Filing of Credit Card and Charge Card returns and payment of duty for the year ended 1 April 2008. |
| 14 |
IT |
Payment of PAYE/PRSI deductions for June. |
| |
DWT |
Due date for payment and fi ling of returns of withholding tax on dividends paid by companies in June. |
| |
VAT |
Filing of Intrastat return for June. |
| 19* |
VAT |
Payment of May-June VAT liability and fi ling of related VAT return. |
| 21 |
CT |
Company year-end 31 August 2008: Preliminary tax due, minimum 90% of total liability for the year.
Company year-end 31 October 2007: Payment of balance of corporation tax and fi ling of corporation tax return. |
| 28 |
CS |
Filing of Annual Returns dated 30 June 2008. |
| 30 |
SD |
Filing of Insurance Premium Tax return and payment of duty for quarter ended 30 June 2008. |
| 31 |
CT |
Company year-end 31 January 2007: Close companies with undistributed profi ts may have to make a distribution by this date to avoid surcharge.
Company year-end 31 October 2007: Filing of “Return of third party information” (Form 46G). |
| |
CS |
Company year-end 31 October 2007: Final date for holding Annual General Meeting and latest possible Annual Return date for 2008. |
| |
VAT |
Filing of VIES return for calendar quarter ending June. |
Abbreviations: CAT - Capital Acquisitions Tax, CGT - Capital Gains Tax, CS - Company Secretarial, CT - Corporation Tax, DWT - Dividend Withholding Tax, IT - Income Tax and PAYE/PRSI, Pens - Pensions, SD - Stamp Duty, VAT - Value Added Tax
*As this date falls on a weekend, it is advisable to take action on the immediately preceding working day. |
- Planning considerations
- Don’t forget to fi le your medical/dental expenses claim (for expenses
incurred in 2007) with your 2007 income tax return.
- You may be entitled to a reduction in the benefi t-in-kind on your
company car if you spend at least 70% of business hours away from
your employer’s premises and drive at least 5,000 business miles
annually, or if you spend a minimum of 30 working days abroad and
the car is not available for use by your family or household.
- Your 2007 income tax return must be fi led by 31 October 2008 to
avoid a surcharge and penalties.
- Consider the use of trusts when planning the transfer of assets to the
next generation.
- If you leave an occupational pension scheme, you are entitled to the
value of your own pension contributions. Did you know that if you
have completed more than two years of pensionable service you
should also be entitled to the value of your employer’s contributions?
- Remember that companies obtain tax relief on normal pension
contributions in the year of payment.
- Do you wish to extract property from a company without incurring
stamp duty? Structured correctly, this is achievable.
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