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

Recently published Statutory Instruments

SI 2014 No. 2409 and SI 2014 No. 2461 have been published together with the relevant explanatory memorandum.

SI 2014 No. 2409 “The Corporation Tax (Instalment Payments) Regulations 1998 (1998/3175)” simplifies tax legislation as a result of the unification of corporation tax rates in the Finance Act 2014. For the first time since 1974, from next April there will be one (20%) rate of corporation tax in the UK.

SI 2014 No. 2461 amends the independence requirement for the Enterprise Management Incentives tax-advantaged employee share scheme to accommodate companies that are subject to an employee-ownership trust.