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Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

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Tax Briefing No. 65

Revenue have published the December 2006 edition of Tax Briefing.

In summary the following topics are covered:

  1. Key dates
  2. ROS Update
  3. Offshore Funds Legislation
  4. Capital Allowances and Property-based Incentive Schemes
  5. Calculation of Base Cost of Fyffes shares and Blackrock International Land shares
  6. Tonnage Tax
  7. Property-based Incentive Schemes - 15% test
  8. Property-based Incentive Schemes - Inducements for purchase of property
  9. Registration of Tenancies and Property-based Incentive Schemes
  10. Capital Allowances for Registered Holiday Cottages
  11. Single Farm Payment - Finance Act 2006 Amendments
  12. VAT Treatment of Staff Canteens - Role of Commercial Caterer
  13. Opticians and VAT
  14. Foreign Executive Rates (with effect from 1 January 2006)
  15. Important Information for Principals and Subcontractors RCT
  16. Some recent VAT publications
  17. Capital Acquisitions Tax - Regionalisation of CAT Audits
  18. Employed Person Taking Care of Incapacitated Individual
  19. Mandatory Licences for Employees in Private Security
  20. Revenue News

A copy of Tax Briefing No. 65 can be found at http://www.revenue.ie/publications/txbrefng/tb65/frameset.htm.