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 FAQs on Taxation of Civil Partnerships and Cohabitants

Revenue has updated their FAQ documents dealing with the taxation of civil partnerships and of cohabiting couples. The updated FAQ documents include new FAQs dealing with the treatment of maintenance payments and support payments. Amendments to the text to clarify that couples living together but not in a civil partnership are assessed as single individuals, and that tax changes were introduced for cohabiting couples with effect from 1 January 2011, are also included in the updated FAQs. The updated FAQs “Taxation and the Redress Scheme for Cohabiting Couples” and “Taxation and Civil Partnerships” are published on the Revenue website.