Notes for Guidance Value-Added Tax Consolidation Act 2010
Revenue published their Notes for Guidance on the Value-Added Tax Consolidation Act (VATCA) 2010 updated to and including Finance Act 2013. The notes give a comprehensive section-by-section commentary on the provisions of the VATCA 2010 including the changes made by subsequent Finance Acts up to Finance Act 2013. A new release of TaxSource Extra, Chartered Accountants Ireland online tax legislation resource, including these new Notes for Guidance will be available shortly.