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

Case V capital allowances and losses forward for USC purposes

The Tax and Duty Manual (Part 04-08-08 ) has been updated to confirm that neither capital allowances nor Case V losses forward can be deducted from Case V income before USC is charged.