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

HMRC: Final Business Brief

HMRC have issued Business Brief 23/06 on their website. This Business Brief contains 4 articles:

  1. Excise duty: Expiry of UK derogations from the energy products directive.
  2. VAT: Cash Accounting Scheme – renewal of UK derogation.
  3. VAT: First grant of a major interest in residential property – attribution of input tax and the Capital Goods Scheme.
  4. Final Business Brief.

This is the last Business Brief that HMRC will issue. Going forward HMRC will combine ‘Business Brief and ‘Tax Bulletin’ into a single online only bulletin – ‘Revenue & Customs Brief.