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

Tax-geared penalties

Revenue has issued guidance in relation to the application of tax-geared penalties in certain cases where returns are not delivered by the relevant filing date.

The Tax and Duty Manual covers cases where taxpayers deliberately or carelessly file incorrect returns (section 1077E TCA 1997) and discusses the method used to calculate penalties.