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

Section 110 companies – notifications

Companies who wish to be classified as a company under the provisions of section 110 of the Taxes Consolidation Act (TCA) 1997 must notify Revenue within a certain timeframe. Guidelines on how to do this are set out in Revenue’s Tax and Duty Manual. Revenue have updated this guidance to reflect how it will deal with notifications that are made outside of the required time frame.