New B1 & Auditor Registration Number The CRO introduced the new Form B1 with effect from 1st April 2011. From 4th October, the old version of the B1 will no longer be accepted by the CRO in respect of returns delivered to the CRO. If you manually file Annual Returns (please consider using CORE!) ensure […]

The Revenue have made regulations under Section 17A Stamp Duty Consolidation Act 1999, which impose mandatory electronic filing and payment of stamp duty returns. The regulations came into effect on the 1st of June 2011,and all stamp duty returns, where stamp duty is payable, must be filed electronically through the Revenue On-line Service (ROS), regardless […]

A company or group may rearrange its business activities or ownership structures by merging with another company; acquiring another company or reorganising its corporate structure.

The Finance Act 2012 has brought about a number of changes to the current stamp duty filing requirements. These changes will affect any stamp duty return which is executed on or after the 7th of July 2012.

When the Statutory Instruments No 304 for the revised Small Company criteria and No 308 relating to the new Audit Exemption limits were first announced in August, they caused some confusion as to what financial years the new thresholds could be applied to as the instruments did not make any reference to any commencement date […]