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

Recent tax tidbits

Readers are advised of recent developments in a number of areas.

  • HMRC have published an updated version of Code of Practice (COP) 8 which applies to all investigations where the Civil Investigation of Fraud procedures (COP 9) are not used.
  • Readers are advised that Self-Assessment guides moved from HMRC website to GOV.UK last month.
  • HMRC have published a collection of all VAT Notes published since 1 January 2013 in addition to VAT Notes 2014 Issue 3.
  • Detailed guidance is available for employees coming to the UK to work from abroad.
  • HMRC has released the factsheet Tax Avoidance Schemes: accelerated payments that it will be sending to tax avoidance scheme users who are due to receive an accelerated payment notice.
  • A useful up to date helpsheet is available for company purchase of own shares transactions.
  • The latest Trusts and Estates newsletter is now available which covers (amongst other matters) relevant Finance Act 2014 changes.
  • From 1 September 2014 all scheme administrators of registered pension schemes must be a fit and proper person. HMRC has published guidance on these changes.