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The close company surcharges apply to income of close companies that is not distributed within 18 months from the end of the accounting period in which the income arose. Where a close company is a service company, the company are liable to a surcharge of 15% on one-half of its undistributed professional income. A close company should carefully review the above Irish tax implications before it undertakes any transactions between the company and its participators or their associates. Close companies face a potential 20% surcharge if investment and estate income is not distributed within 18 months after the end of accounting period. Close “service” companies are also liable for a surcharge of 15% on one-half of their undistributed trading income. The close company surcharges apply to income of close companies that is not distributed within 18 months from the end of the accounting period in which the income arose. The close company surcharge 18-month distribution period, will on application to Revenue, be extended by a further 9 months.
A surcharge may also apply in respect of a service company’s undistributed investment and estate income. April 12, 2021. Irish companies which are “close” companies are liable to pay a 20% surcharge each year on any investment income (or deposit income) which is not distributed. A “close” company is a business which is controlled by 5 or fewer participators (i.e. a person who has an interest in the income or capital of a company). Surcharge On Certain Undistributed Income. The close company surcharge provisions discourage accumulating investment, rental and certain professional income in close companies at the lower company tax rates by imposing an additional tax on such undistributed income.
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It lends £2,000 on 16 December 2015, £5,000 on 23 March 2016 and £10,000 on 14 June 2016. The company is subject to UK corporation tax but it is a close company which is controlled by one or more persons (individuals or entities) the surcharge would apply. If you want the definition of a Close company it is a company that is controlled by a small number of individuals (so Closely held).
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Using salary as a mechanism to reduce your taxable profits is awful awful practically negligent tax planning. Where a close company is a professional service company, the company is liable to a surcharge of 15% on one-half of its undistributed professional income. surcharge will not apply. The close company surcharge does not apply in situations where a company is the recipient of a dividend from a foreign subsidiary, and the company would be exempt from CGT on the disposal of the shares in that subsidiary provided it is located in an EU or DTA country.
Feb 26, 2021 Where a close company is a professional service company, the company is liable to a surcharge of 15% on one-half of its undistributed
May 8, 2020 In addition, a 15% surcharge can apply on certain undistributed income of close service companies. Revenue have said that where a distribution
Dividends from Irish resident companies are not liable to further tax, other than a surcharge on close company recipients where the dividend is not redistributed.
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A surcharge may also apply in respect of a service company’s undistributed investment and estate income.