Law Firms & Partnerships

In our experience, firms and partnerships encounter many varied tax issues in Ireland and abroad, which include issues in relation to tax clearance certificates, PAYE exclusion orders and VAT. We have also assisted some firms tax plan the expansion of their business into foreign jurisdictions, such as the UK and US and work with them on an ongoing basis to manage their tax affairs in these jurisdictions.

We have practical experience in providing assistance to professional firms and partnerships on the following tax issues:

• Applying for PAYE exclusion orders in respect of employees of a firm or partnership
• Liaising with Revenue in relation to obtaining Tax Clearance certificates. In our experience, this is an issue that requires constant monitoring
• Advising on the tax implications of Partner retirements at Firm and Partner level
• Obtaining Tax residency certificates for Partners from Revenue
• Liaising with Revenue in relation to a wide range of Revenue interventions
• Advising firms in relation to numerous payroll related matters including the payment of professional subscriptions and other benefits for employees
• Advising new partners on their tax filing obligations as self-assessed individuals
• Liaising with foreign tax advisors to ensure the foreign operations remain tax compliant. We provide significant Irish tax advice in relation to the secondment of Irish employees to such operations
• Advising partners/employees on PRSI matters where they work for the Partnership’s UK branch
• Ensuring certain seconded employees (to a Partnerships UK Branch) are not subject to UK PAYE

We work with our clients and Revenue authorities to resolve these issues efficiently and effectively. We have also engaged with other non-Irish tax advisors and Solicitors of firms and partnerships to provide a collaborative approach in resolving any tax issues.