Julie Burke, Editor
Editor's Summary - Issue 2, 2022
Julie Burke, BL
Lauren Clabby highlights areas that practitioners need to be mindful of when preparing and filing 2022 personal tax returns, with a particular emphasis on the complexities added by the Covid-19 pandemic.
Brendan Murphy and Kevin Donovan outline the key considerations for tax advisers and companies regarding the submission of corporation tax returns for accounting periods ending in 2021.
Siobhán O’Moore and Adrian Farragher outline the main CAT and CGT compliance issues that should be considered by both individuals and companies.
Sinéad Leahy and Sinéad MacDonnell explain recent changes in VAT reporting requirements and outline how taxpayers can meet the requirements and minimise risks by implementing robust internal processes and controls.
Emma Arlow analyses the impact of the new interest limitation rules on SMEs at different stages of their lifecycle and provides a detailed worked example of how the rules apply to interest groups.
Patrick Duggan considers highlights from the UK 2022 Spring Statement and some previously announced tax measures that came into force on 1 April 2022 and contemplates what might lie ahead in the UK 2022 Autumn Statement and beyond.