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 Guidance Following Arctic Systems Decision

As advised in Section 1.23 of the August edition of tax.point, the UK House of Lords has ruled in favour of the taxpayer in the Arctic Systems case, more formally Jones v Garnett.

HMRC have issued guidance following the House of Lords judgement. A copy of the guidance is reproduced at Section 2.03.