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

Preliminary Tax for Large Companies

eBrief 17/09 sets out the new preliminary tax payment deadlines for companies with a corporation tax liability of more than €200,000.

F(No2)A08 introduced two instalment payment deadlines for such companies with accounting periods of 7 months or more which commence on or after 14 October 2008. Small companies, i.e. companies with a prior year total tax liability of €200,000 or less, are not affected by the FA change.

eBrief 17/09 is reproduced in Section 2.06.