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

Employee Benefit Schemes

An explanatory note on section 12 Finance Act 2013 (which inserted a new anti-avoidance provision Section 811B into Chapter 2 Part 33 of the TCA 1997) is now available.

The note can be found in Revenue’s Tax and Duty manuals under Income Tax, Capital Gains Tax, Corporation Tax at Part 33.02.02.