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Nexus Taxation

Irish funds and Section 110 tax specialists

About
Nexus

Financial services tax advisors

Nexus Taxation is a specialist financial services tax firm based in Dublin, Ireland.  We provide Irish taxation advisory and compliance services with a particular focus on the asset management sector.  We advise on all aspects of the establishment and operation of Section 110 companies and Irish fund structures (across all Irish fund types i.e. ICAV, ILP, Unit Trust and CCF).  Our clients include Irish and EU investment funds, Irish and EU AIFMs/ManCos, global asset managers, aircraft lessors, financial traders, VC firms, and other Irish and non-Irish professional services firms.  Nexus Taxation is a member firm of the Irish Taxation Institute and Chartered Accountants Ireland.

Paddy McClafferty

Nexus Taxation was founded and is led by Patrick (Paddy) McClafferty, a leading Irish tax advisor.  He has over 18 years experience in the financial services tax field, having previously worked EY in their financial services tax group.  Paddy also acts as an independent fund and SPV director and is approved by the Central Bank of Ireland (currently holding Pre-Approved Control Functions (PCF) 2B and 3). Paddy is a Chartered Tax Advisor (CTA) with the Irish Taxation Institute and a Fellow Chartered Accountant (FCA) with Chartered Accountants Ireland. He also holds a Masters in Accounting (MAcc) and Bachelor of Commerce (BComm) from University College Dublin (UCD).

Mob +353 87 606 2452

Ph +353 1 905 3578

paddy@nexustaxation.com

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Elaine Butler

Elaine is a Senior Manager and also heads up Nexus Taxation's tax compliance department.  She has over 12 years’ financial services taxation experience and specialises in advising on Irish fund and Section 110 structures.  In addition to her tax advisory clients, Elaine runs a tax compliance book covering Corporation Tax, Value Added Tax (VAT), Investment Undertaking Tax (IUT) and directors' payroll (PREM).  Before joining Nexus Taxation, Elaine worked within the wealth and asset management tax department of an Irish Big 4 accountancy firm.  Elaine is a Chartered Tax Advisor (CTA) with the Irish Taxation Institute and holds a Bachelor of Business from Dublin City University (DCU).

Mob +353 86 074 3400

Ph +353 1 905 3578

elaine@nexustaxation.com

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Our
Services

Irish tax compliance and advisory

Nexus Taxation offers a full suite of Irish taxation advisory and compliance services in respect of the establishment and operation of Section 110 companies, Irish 12.5% trading companies and Irish funds (i.e. ICAV, ILP, Unit Trust and CCF).

From Irish tax opinions to ongoing tax return filings, Nexus Taxation can meet your end-to-end Irish financial services tax needs.

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Section 110

Advisory services including; tax efficient structuring of Section 110 qualifying companies, formal Irish tax opinions, offering and loan documentation reviews (e.g. profit participating loan notes).  Interest withholding tax (WHT) advice including application of the quoted Eurobond exemption.  Advice in relation to maintaining Irish tax residence.

Initial and ongoing Irish tax compliance services including; tax registration, Section 110 notification (Form S.110), annual corporation tax compliance and return (Form CT1), directors' payroll and VAT compliance. 

Irish Funds

Advice in respect of fund formation and tax structuring for all Irish Fund types (i.e. ICAV, ILP, Unit Trust and CCF).  Irish tax review of fund documentation including, investment memorandum/prospectus, subscription documents and Irish tax declarations. 

Initial and ongoing Irish tax compliance services including; tax registration, investment undertaking tax (IUT) returns, annual Return of Values, directors' payroll and VAT compliance.  Annual ILP return (Form ILP1) and CCF return (Form CCF1). 

VAT

Advice in relation to the Irish VAT treatment of Section 110 companies and Irish funds and the services supplied to them.  VAT treatment of services supplied by and to Irish and non-Irish asset managers and other service providers.  Advice in relation to appropriate VAT recovery rate methodologies and reclaim opportunities.

Initial and ongoing VAT compliance services including; registration, periodic VAT 3 returns, annual Return of Trading Details (RTD) and assistance with annual VAT recovery rate assessment and calculations. 

Address

13 Classon House,  Dundrum, 

Dublin 14, D14W9Y3,

Ireland

Contact

+353 1 905 3578

Business Hours

Mon - Fri

9:00 am – 7:00 pm

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