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

Revenue Pensions Manual updated

Revenue has updated its Pensions Manual to reflect changes introduced by Finance Act 2016. The deemed vesting provisions of Retirement Annuity Contracts (RAC) and Personal Retirement Savings Accounts (PRSA) where an RAC or PRSA does not vest by the person’s 75th birthday are included in the guidance along with information for employees who are seconded or transferred to work overseas.

Revenue eBrief No. 60/17 provides a list of the updates to the Pensions Manual. eBrief No. 60/17 is published here for your reference.