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

Section 110 company notification

Revenue Tax and Duty Manual has been updated to clarify Revenue’s practice regarding the notification requirements that apply under section 110 of the Taxes Consolidation Act 1997. To be treated as a qualifying company, a company must follow the notification conditions of the section within eight weeks from the day on which the company acquires its €10m in qualifying assets.