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

Tax treatment of civil partners

Revenue guidance has been updated to clarify the treatment of civil partnerships entered into both inside and outside the State following the introduction of the Marriage Act 2015.

In Tax and Duty Manual Part 44a-01-01, further details and examples have been included on the basis of assessment for civil partnerships. Illustrative examples have been updated to include current income tax bands and rates.