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

Agricultural Relief – Clarification Issued from Revenue

Revenue has issued eBrief No. 51/12 which sets out explanations on a number of commonly asked questions on CAT (Capital Acquisitions Tax) Agricultural Relief. Chartered Accountants Ireland raised a number of clarification points with Revenue at the TALC Capital subcommittee meeting and these are also addressed in the eBrief. The Capital Acquisitions Tax Manual on Agricultural Relief has also been updated to reflect the clarification points issued in eBrief No. 51/12.

eBrief No. 51/12 is reproduced on here.