TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

HMRC introduces instruction following Marks and Spencer Decision

HMRC has published a notice of imminent anti-avoidance legislation following the recent ECJ ruling concerning the availability of group relief in respect of foreign losses. The full note, dated 17 February 2006, is set out at 2.06 below.