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

Revenue and Customs Briefs

HMRC have published a number of Revenue and Customs Briefs as follows:

No. 61: announces changes to the Intrastat Exemption and Delivery Terms thresholds from 1 January 2009 and changes that are expected to take place from 1 January 2010.

No. 64: announces that the rules in tonnage tax on where ships are registered (‘flagging rules’) will be applied at a company or group level in fiscal year 2009.

No. 65: announces a change in the valuation rate of interest applied to Discounted Gift Schemes.

No. 66: invites comments on the draft guidance in respect of the Finance Act 2008 changes to the Capital Allowances Act 2001. The brief also draws attention to HMRC's view on slurry storage facilities and the meaning of ‘dwelling house’.

No.s 67 & 68: supplements HM Revenue and Customs Brief 50/08 on the Energy Products Directive: Expiry of the derogations allowing a reduced rate or exempt fuel for private pleasure-flying and provides further information on the procedures for users.