What you need to know about tax, 21 September 2018

Highlights this week include a reminder that despite the fact it falls on a Sunday this year, the ROS filing deadline for CT1s for companies with a 31 December 2017 year end is 23 September. In other developments, the UK governement is not abolishing Class 2 national insurance contributions and Austria is pushing the digital taxation agenda.

Ireland

1. A reminder that the ROS filing deadline for corporation tax returns for companies with a 31 December 2017 year end is this coming Sunday, 23 September 2018.Revenue has told us that there will be no extension to this deadline even though it falls on a weekend.
2. Chartered Accountants Ireland under the auspices of the CCAB-I has written to the Minister for Finance calling for the urgent reform of a number of tax laws to support the SME sector as the UK’s exit from the EU draws closer.