Tax Guide 2019

A handy 90 page pocket summary of tax rates, tables, reliefs, exemptions, and tips.

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CONTENTS

Income tax: charge to tax – residence – income tax rates (including back years) – exemptions – Schedules – personal reliefs and tax credits – other reliefs – capital allowances – losses – double taxation -self assessment – Revenue powers – appeals

PRSI: What is PRSI? – PRSI rates – PRSI classes

USC:  standard rates (including back years) reduced rates (including back years) surcharges – exempt – income levy

Corporation tax: charge to tax – residence – corporation tax rates (including back years)- reliefs – losses – self assessment – Revenue powers – appeals

Capital gains tax: – charge to tax – residence – capital gains tax rates (including back years)- exemptions – reliefs – self assessment – Revenue powers – withholding tax – appeals

Value added tax: – charge to tax -supply of goods – supply of services – registration – property transactions – VAT rates (including back years)- taxable amount – cash receipts basis – self assessment – mini one stop shop (MOSS) – Revenue powers – appeals –

Capital acquisitions tax: – charge to tax – CAT rates (including back years)- exemptions – reliefs – self assessment – Revenue powers – appeals

Stamp duties: – charge to tax – rates of tax (including back years) – exemptions – particulars delivered – self assessment – Revenue powers – appeals

Local property tax: – residential property – unoccupied property – uninhabitable property – liability date – LPT rate – Household charge (HC) – Non-Principal Private Residence (NPPR) charge

Social welfare: Benefit rates (2019) tax-exempt benefits – taxable benefits

Finance Act 2018: section by section summary

10 ways to save tax: receive tax-exempt income – maximise your personal deductions and credits – become self-employed – use your non-domicile status – transfer your business to a company – receive capital gains rather than income – have a holding company sell your business – become non-resident – pass assets tax-efficiently – be tax compliant