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-Briefs

The following HMRC Briefs were placed on the HMRC website in the past month.

HMRC Brief 65/07

Announcement that HMRC have withdrawn from the appeal in JP Morgan Fleming Claverhouse Trust plc.

HMRC Brief 66/07

HMRC's policy on the VAT treatment of the construction, and first major interest grant of, ‘independent living’ units within the curtilage or grounds of residential care homes.

HMRC Brief 67/07

VAT: Rebates and credit notes relating to customer discounts and associated payments.

HMRC Brief 68/07

VAT: Assets used partly for non-business purposes – implementation of ‘Lennartz Accounting’ Regulations.

HMRC Brief No. 69/07

VAT: The decision of the VAT tribunal in InsuranceWide.com Services Ltd.