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

Draft Finance Bill clauses published

As expected and as part of the Government’s new tax policy making timings, the draft legislation that will make up Finance (No. 3) Bill was published on 6 July, along with accompanying explanatory notes, tax information and impact notes, responses to consultations and other supporting documents.

This schedule is intended to allow for a period of technical consultation before the legislation is laid before Parliament after the Autumn Budget. Finance (No. 3) Bill will eventually become Finance Act 2019.

Changes to the tax policy making process were announced by the Chancellor at Autumn Budget 2016 and the first Budget to take place within the new cycle was Autumn Budget 2017.