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

Statement by (Exempt) Unit Trust – Filing Date Extended to 30 April

Section 731(5)(a)(iii) TCA 1997 as inserted by Finance Act 2010, provides that an annual declaration should be completed and filed by a trustee, or by a person authorised to act on behalf, of the (Exempt) Unit Trust; in respect of each year of assessment, on or before 28 February in the year following the year of assessment. Due to the late availability of the form for 2010, the return filing date has been extended to 30 April 2011.