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

Return of Values – Investment Undertakings

Revenue have published a new Tax and Duty Manual which replaces previous guidance for investment undertakings in relation to complying with the Return of Values (Investment Undertakings) Regulations 2013 (S.I. No. 245 of 2013). The Regulations provide for the making of an annual return to Revenue of the value of investments held by certain unit holders.