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

Updated Protective Notification

This comes from TCA97 s811A. The section allows Revenue to form an opinion that a transaction is a tax avoidance transaction. Interest and penalties will apply unless the taxpayer makes a protective notification within the necessary timeframe.

Changes to this section in FA08 caused widespread consternation.

The updated Protective Notification is available at http://www.revenue.ie/forms/form-pn1.pdf and the updated guide on Protective Notifications is available at http://www.revenue.ie/forms/form-pn1.pdf.