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Plain notes on complicated rules.

Short reads on Irish tax. Capital gains, inheritance, exit tax, landlord income, small-company filings, and the occasional budget breakdown.

Featured · 11 Jun 2026 · Deemed disposal
Understanding Deemed Disposals and ETFs

A deemed disposal is a unique tax rule in Ireland that applies to certain investments, including Exchange Traded Funds (ETFs). Under this rule, even if you do not sell your ETF, you are treated as if you have disposed of it every 8 years. This triggers a tax liability, known as exit tax, on any unrealised gains.

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30 Mar 2026 · Inheritance
Dwelling House Exemption: what Revenue actually checks.

A practical read-through of s.86 CATCA with recent eBrief guidance.

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14 Mar 2026 · Small company
Should a director take salary, dividend, or both in 2026?

Running the maths on the most common question we get from limited company owners.

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2 Mar 2026 · Exit tax
ETF deemed disposal: tracking the 8-year anniversary.

A spreadsheet approach that keeps purchase lots auditable.

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18 Feb 2026 · Landlord
Pre-letting expenditure: the €10k deduction most landlords miss.

Eligibility, 6-month vacancy rule, and what to keep on file.

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4 Feb 2026 · Budget
Budget 2026: five changes that matter to our clients.

CAT threshold, CGT rate watch, small-benefit exemption, and two reliefs.

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22 Jan 2026 · International
Non-dom remittance basis: still useful in 2026?

When it works, when it doesn't, and the filing mechanics.

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