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

Guidance on the Stamp Duty Land Tax Pre-completion Transactions Rules

Guidance for the Stamp Duty Land Tax rules for pre-completion transactions is now available.

The new rules introduced by Finance Act 2013 are contained in Schedule 2A of the Finance Act 2003. They replace the old regime for transfers of rights and are effective for pre-completion transactions entered into on or after 17 July 2013.