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

Stamp Taxes

Stamp Taxes Bulletin 2/2012 has now been published under Technical Guidance. This edition features guidance on the changes to SDLT introduced by Budget 2012 including the 7% rate of SDLT for residential properties over £2 million, the higher rate charge for acquisitions of residential property by certain non-natural persons in addition to other areas such as first-time buyer relief, Disadvantaged Areas relief, Charity relief and the scope of recent legal decisions as they apply to Stamp Duty Reserve Tax.

HMRC have also published new SDLT guidance notes which should be used by anyone completing SDLT returns on paper. Old paper versions of the SDLT6 guidance notes have now been withdrawn and can no longer be ordered.