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

UK REITs

A claim form is now available for use by US resident companies and other concerns receiving Property Income Dividends paid by UK-REITs.

The claim form (Form US-Company UK-REIT) is available at http://www.hmrc.gov.uk/cnr/us-company-uk-reit.pdf.

In addition, DT Guidance Note 9 has been revised to take into account requests for clarification of the legal status of Property Income Dividends. A copy of the updated guidance is available http://www.hmrc.gov.uk/cnr/dt-guide-note-9.htm.