Could Hannibal Lecter be an Accountant?

Dr Kevin Dutton the Oxford based research psychologist in 2012 authored The Wisdom of Psychopaths: What Saints, Spies, and Serial Killers Can Teach Us About Success where he looked at both the positive and negative sides of the personality characteristics that result in people being somewhere on the psychopath spectrum. You are probably now thinking of Hannibal Lecter in The Silence of the Lambs or Michael Myers in Halloween or The Joker in The Dark Knight? Charles Manson, Ted Bundy or Jeffrey Dahmer? Or maybe closer to home you are now thinking of some friends or […]

SEPA (Single Euro Payments Area)

Please note that all companies paying employees via bank files must insure that they are SEPA compliant by 1st February 2014. SEPA (Single Euro Payments Area) is a European wide initiative in response to the drive for a Single Internal Market. When implemented in 2014, it will mean a common way of processing electronic credit transfers, payments and direct debits. It will be based on international standards. Thirty two European countries have agreed to participate. Under SEPA, borders between the participating states will be removed for payments processed in euro. Payment costs will reduce and there will be […]

Regarding work barbeque season, Employers need to be aware of their responsibilities at Employee Social Events

Case law has shown that the employer may be held liable for an incident that may take place at a work related social event. In order to ensure that an employer has the appropriate protection in place it is important that the following items are in place: A clear and well publicised policy in place with regard to bullying, harassment and sexual harassment Make sure that employees are aware that they may be subject to disciplinary action for inappropriate conduct at any work related social event Managers should be trained in how to deal with unacceptable […]

Can an employee work from home while on certified sick leave?

      On the face of it the answer to this would normally be no.   If an employee is medically certified as sick then they should not be working for health and safety reasons and working from home is no exception.   However, employers can consider having the employee medically assessed to determine as to what extent the sickness or injury affects their ability to work.   If the only reason they cannot work is because they cannot travel to work then working from home may be an option.   However, Employers need to […]

Minimum Standards for Private Rented Accommodation

The 4 year phasing-in period of standards for landlords of private rented accommodation ended in January 2013. This means that properties let between September 2004 and January 2009 must, from the 1st of February 2013, have met all the regulatory standards set out in,19142,en.pdf As of that date landlords must provide: A separate room, for the exclusive use of each rented unit, with a toilet, a wash basin and a fixed bath or shower with hot and cold water; A fixed heating appliance in each room, which is capable of providing effective heating and […]

Reminder regarding SEND BACK LETTERS from Companies Registration Office

Where an annual return is sent back by CRO for correction or for fees, Section 249A, Companies Act 1990, requires that the errors/omissions must be corrected and a fully compliant document delivered to the CRO within 14 days.   If a fully compliant document is NOT delivered to the CRO within 14 days, the original document will be deemed not to have been delivered to the Registrar. The re-submitted document will then be treated as a fresh submission, potentially resulting in the company incurring late filing penalties and losing any entitlement to claim audit exemption for […]

Diesel Rebate Scheme

The Finance Act 2013 includes provisions for the Diesel Rebate Scheme where repayment of a portion of the Mineral Oil Tax on auto diesel used in certain qualifying motor vehicles will be repaid to qualifying road transport operators. The scheme will apply to purchases on or after 1st July 2013. The maximum amount repayable will be 7.5 cent per litre. The revenue is currently updating ROS to allow for the registration and filing of these returns and hope to have ROS compatible by the end of the year.  For more information see       PDF


With effect from 7/11/2013, Companies, societies and trade unions making an annual return are required to disclose all political donations in excess of €200 in the aggregate. This has been severely reduced from the previous annual aggregate limit of €5,079.   See also:    Incorporating an Existing Business PDF

Croatia Joins the European Union

Croatia officially becomes the 28th Member state of the European Union Today (1st July 2013).  It is the first addition since 2007 when Bulgaria and Romania joined.  While it may not be the best time to join the European Union Croatia with an unemployment rate of 20% is hoping that membership will modernize the country and help ensure its economic survival. PDF

Encouraging Your Children to Save

Becoming parents is wonderful but it also teaches you the value of money with costly childcare and the cost of schooling etc.  Teaching your child to be a saver from a young age might help them on their journey into adulthood and their own financial independence. There are a few ways to encourage children to save – The first is to set the example – tell them that you are saving at the moment – maybe for a new car, an extension or the next summer holiday Make it a competition – encourage all of your […]

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