If the tax year had a harvest season, we are in the middle of it. The October budget is immediately followed by the publication of the Finance Bill.

If Ireland slips into an unexpected pre-Christmas election a number of key issues could be derailed.

Employers face a considerable more work under measures in the Finance Bill detailing the new monthly information they will be obliged to provide to Revenue for access by staff online, writes Eamon Quinn.

Two tax rates — of 20% and 25% — will be applied on so-called vulture funds and other overseas investors which bought distressed property and loans after the financial collapse.

Just when you might have thought you’d heard the last of the budget, the Finance Bill appears.

The Government has used the Finance Bill to rubber-stamp its long-since mooted broader tax terms for exploration firms with Irish offshore interests, despite widespread calls for a revision of the proposals in light of depressed oil prices.