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

Judgment in Section 811 General Anti-Avoidance Case Published

The High Court judgment in a case concerning the general anti-avoidance legislation contained in section 811 of the Taxes Consolidation Act 1997 is now published. The High Court delivered its judgement in November which found that the notice of opinion issued by Revenue complied with the procedural requirements of section 811 (6). Further, it was held that there was no evidence that the opinion formulated was tainted by pre-judgement or apparent bias.