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

Charities

Revenue have published Guidance Notes on their website on what constitutes a relevant donation.

“Relevant donation” is defined in Section 848A Taxes Consolidation Act 1997. The Guidance Notes cover the following items:

  • Payments of School Fees;
  • Fundraising by Charities/Approved Bodies and the “No Benefit” Condition;
  • Fundraising being generated by Charities through overseas events, such as walks and cycles;
  • Sponsorship.

The Guidance Notes are available at 2.05.