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

Updated FATCA Guidance Notes

Updated guidance notes have been published to accompany The International Tax Compliance (United States of America) Regulations 2013, better known as FATCA.

These reflect the 6 month deferral of the commencement of FATCA until 30 June 2014 and other changes made following informal consultation. The effect of this delay is that there will be no reporting with regard to 2013, and all current deadlines for undertaking due diligence etc. in accordance with the agreement are now pushed back by 6 months.

The updated guidance and more information on FATCA is available on the HMRC website.