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

Corporation tax start up relief

Tax relief for start-up companies under section 486C of the Taxes Consolidation Act 1997 was extended by Finance Act 2015 to companies which commence a qualifying trade in 2016, 2017 or 2018.

Revenue’s Tax and Duty Manual is updated to incorporate this change.