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

Regulations

The following regulations were published in the past month.

  • The Income Tax (Construction Industry Scheme) (Amendment No. 2) Regulations 2008.
  • The Draft Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Moldova) Order 2008.
  • The Draft Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (New Zealand) Order 2008.
  • The Draft Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Slovenia) Order 2008.
  • The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2008.
  • The Draft Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Saudi Arabia) Order 2008.
  • The Draft International Tax Enforcement (Bermuda) Order 2008 and The Draft International Tax Enforcement (Bermuda) Order 2008.
  • The Alternative Finance Arrangements (Community Investment Tax Relief) Order 2008.
  • The draft Alternative Finance Arrangements (Community Investment Tax Relief) Order 2008.
  • The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Saudi Arabia) Order 2008.
  • The International Tax Enforcement (Bermuda) Order 2008.

In addition, a number of draft statutory instruments and explanatory notes relating to clauses in Finance Bill 2008 have been published.

Finally, HMRC have published partial draft regulations on the intended use of the powers in clauses 38 and 39 of the Finance Bill 2008. Feedback and comments are invited on the draft regulations.