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

Tonnage Tax

Revenue & Customs Brief 04/08 provides details on the registration of ships in Member States. Finance Act 2005 introduced a measure whereby the place of registration of a ship can affect whether or not it is a qualifying vessel for Tonnage Tax purposes.

Revenue & Customs Brief 04/08 is available at http://www.hmrc.gov.uk/briefs/company-tax/brief0408.htm.