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

4 Year Limit on Tax Repayment Claims

Readers are reminded that section 865 TCA 1997 imposes a general 4 year time limit on claims for repayment of tax. Therefore claims for repayment for the year ended 31 December 2006 must be received by Revenue no later than 31 December 2010. It should also be noted that there are exceptions to this general deadline under specific provisions of TCA 1997 and the VAT Act 1972 which provide for shorter time limits for making claims for repayment of tax.