It is no secret that Finance Minister Noonan has money to spend in Budget 2016. 

The abolition of the base year for the research and development tax credit will act as a leveller setting all companies on the same footing and make R&D more attractive to businesses, according to a leading taxation expert.

A reduction in the rate of universal social charge is the most important measure the Government can introduce to support Cork businesses, according to a tax expert.

Ireland may be missing out on a global shift by multinationals to shift their intellectual property away from tax havens as the Government cannot afford to introduce a tax regime to compete with the UK and Luxembourg.

Bodybuilders, bakers and herbal tea enthusiasts have all found themselves hit with Vat as the Revenue Commissioners have clamped down on tax exempt foods since 2011.