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

Contracts for Difference

Revenue have set out their view on the tax treatment of Contracts for Difference in eBrief No. 36/2007 which is founded on such contracts being capital assets and therefore subject to CGT.

eBrief No. 36/2007 is reproduced at Section 2.03.