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

Tax Law Rewrite - Corporation Tax

HMRC have published draft clauses and explanatory notes on loss relief, community investment tax relief, reconstructions without change in ownership and charitable companies for public consultation. Comments on the latest set of draft clauses are invited by 8 February 2008.

Comments on earlier draft clauses on Currency; Relief for employee share acquisitions: SIPs, SAYE option schemes, CSOP schemes and ESOTS; Unauthorised unit trusts and Loan relationships are available at http://www.hmrc.gov.uk/rewrite/responses-to-papers.pdf.