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 Brief

The following HMRC Briefs were published in the past month. The Briefs are accessible on the HMRC website.

HMRC Brief No. 59/07

HMRC has revised the scope of the exemption for gambling participation fees in the light of, and to coincide with the introduction of, the Gambling Act 2005, which came into force on 1 September 2007.

HMRC Brief No. 60/07

This deals with the UK VAT Tribunal decision in relation to RBS Deutschland Holdings GmbH which deals with the availability of input credit in relation to leasing of motor vehicles.