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

Collective Investment Schemes

The types of Collective Investment Schemes and the tax treatment of investors have been updated on the HMRC website.

Details on the type of Collective Investment Schemes are available at http://www.hmrc.gov.uk/collective/scheme-types.htm.

Details on the tax treatment of investors are available at http://www.hmrc.gov.uk/collective/treatment-investors.htm.

The definition of an Offshore Fund has been updated in the Collective Investment Schemes documentation on the HMRC website to take account of changes in Finance Act 2007. The updated pages are available at http://www.hmrc.gov.uk/collective/def-offshore.htm.