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 guidance on implementation of Foreign Account Tax Compliance Act (FATCA)

The latest version of the UK guidance on the Implementation of The International Tax Compliance (United States of America) Regulations 2013 has been published.

These guidance notes supersede the 14 August 2013 version and reflect contributions from UK business and advisors made prior to the updated US FATCA Regulations that were issued on 20 February 2014. Highlighted text in the document indicates where amendments or additions have been made to the previous version.

Further amendments and additions to this guidance will be required as a result of the changes to the US Regulations. Significant changes to this guidance will be published as stand-alone updates. This guidance will be consolidated to include these updates along with all other necessary changes at 6-monthly intervals. The next updated guidance will be published in August 2014.