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

Gifts and Inheritances

All gifts and inheritances with a valuation date in the 12 month period ending on 31 August must be included in the return to be filed by 31 October 2013. Where the CAT return along with the appropriate payment is made through ROS, the deadline is extended to 14 November 2013. Where the valuation date arises between 1 September 2013 and 31 December 2013, the deadline will be 31 October 2014. Paper receipts are no longer issuing for CAT payments, however, details of payments can be viewed on ROS.