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

VAT – Invoicing for shared services

Revenue has updated its guidance to reflect the accepted position that landlords who avail of the administrative practice of invoicing for “shared services” can apply the zero rate of VAT to the supply of those services to a VAT registered tenant once that tenant holds an authorisation in accordance with section 56 of the VAT Consolidation Act, 2010.

The Q&A on VAT on Property Rules now reflects this position and Revenue eBrief No. 98/2016 on here contains further details.