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

Guidance on close company surcharge updated

The Tax and Duty manual Surcharge on certain undistributed income of close companies has been updated to incorporate Revenue’s guidance contained in Tax Briefing 25 February 1997 regarding the interaction of section 23 type reliefs with the calculation of the surcharge.