In order to assist restaurants, cafes and coffee shops, the Government intends to cut VAT in the upcoming budget at a cost of nearly €700 million.  There’s one problem:  restaurants,…

In the debate over the ‘tax package’ in the upcoming budget there is an assumption that the tax base should be further reduced, overall tax revenue should be cut, that…

A number of measures have been justified on the basis of their impact on small business.  Postponing the Living Wage – impact on small business.  Postponing the extension of statutory…