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

High Income Earners Restriction

Guidance on the application of the High Income Earners restriction, with worked examples, is published by Revenue in their Operational Manual. Revenue has also published a technical note on their website on the application and calculation of the restriction. This guidance material may be of assistance when preparing 2013 income tax returns for the upcoming income tax filing deadlines.