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

Revenue & Customs Brief 14/14

The above Brief announces revised transitional rules for the withdrawal from 1 April 2015 of VAT concessions affecting the construction of new student accommodation and new dining halls and kitchens for students and school pupils. The concessions are being withdrawn from 1 April 2015.

Following consultation, HMRC has widened the transitional rules which determine which student accommodation buildings that are not complete as at 1 April 2015 can rely on the concession. The revised rules are set out in the Brief. A copy of the brief is available here.