Ryan & Crowley Website | Subscribe to Newsletter     Newsletter - Issue 2 - 2008. Download PDF >> . Hibernian buys into Vivas Hibernian Insurance has recently announced its purchase of a further 28% stake in health insurance provider Vivas, bringing their overall control to about 70% with Allied Irish Banks holding the remainder. Read more >> Mobile calls take to the skies The telecoms regulator, Com-Reg is set to allow the use of mobile phones on commercial airlines flying to and from Ireland. Read more >> Davy Predicts Weak Economic Growth Until 2010 Read more >> Changes planned for the Deposit Protection Scheme Read more >> Tax Relief on Foreign Medical Expenses Read more >>   . VAT on a Cash Receipt Basis - Recent Changes Accounting for VAT on a cash receipts basis involves the practice of paying VAT to Revenue on sales at the date payment of the relevant invoice is recieved instead of at the date the invoice is raised. Read more >> Revenue Penalties for Deceased Taxpayers Revenue recently provided clarity on the application of penalties where a taxpayer is deceased. Read more>> VAT changes for Sub-Contractors The Finance Bill 2008 contains a change with regard to how VAT is charged on invoices from a subcontractor to a principal contractor. Read more >> RCT Update (Relevant Contract Tax) Read more >> PAY AND FILE SUMMARY Read more >>   . Employment Rights Bill Published The Minister for Enterprise Trade and Employment has published the Employment Rights Compliance Bill which substantially revises the law in relation to the enforcement of employment rights. Read more >> A Gentle Reminder to Residential Landlords Subject to limited exceptions, all landlords must register details of Irish residential tenancies with the Private Residential Tenancies Board (PRTB) within one month of their commencement. Read more >> The William Hill Case The extent of a bookmaker’s duty of care to its customers was recently addressed in England in the much publicised William Hill case. Read more >>   . Franchising The franchise sector is now well established and is an important contributor to the Irish economy both in terms of the employment it creates and the wealth it generates. Read more >> Money Laundering Bill, 2008 This new piece of legislation has been introduced in order to transpose the EU’s Third Money Laundering Directive into Irish law. Read More >> Changes to Relief on Medical Expenses / Should Hill Walkers Pay Fees to Landowners? Read More >> Commercial Leases Today commercial leases take the form of ‘FRI’ leases, that is ‘full, repairing and insuring’ leases usually for a term of twenty years at open market rent subject to upward only review every five years. Read More >> Bullying in the workplace Read More >> BOSI SME Expansion Fund Read More >> The Internet in the Office Read More >>   . Issue 1 - Business Briefs Issue 1 - Consumer Report Issue 1 - Global Equity Markets   . Here you will find highlights from Budget 2008. For your ease of use this has been broken down in to sections for you or you can download our budget newsletter here.   Business Tax Personal Tax Farming Tax Stamp Duty Miscellaneous   . Please Click on the links below to download our 2008 newsletters Issue 1 Featuring: $US & Dollar Investments HTML | PDF Issue 2 Featuring: Franchising & New VAT on Property Rules HTML | PDF Please Click on the links below to download our 2007 newsletters   Issue 2 Featuring: A Green Light for Foreign Workers, Franchising Issue 3 Featuring: Irelands Competitive Position is Safe, Interest Rates Issue 4 Featuring: Your Mortgage, Global Investments       These are intended as a general guide to the subject matter, it should not be used as a basis for descisions. For this purpose advice should be obtained which takes into account all the client's circumstances. Every effort has been made to ensure the accuracy of the information. In view of its purpose the reader will appreciate that we are unable to accept liability for any errors or omissions which may arise. www.ryanandcrowley.com