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

Updates to Revenue Tax and Duty Manuals

  • The guidance on an employed person taking care of an incapacitated individual has been tidied up to include some examples and references.
  • The guidance on domestic employers and the taxation of domestic employees has been updated to include the form required to register as a domestic employer. The guidance also clarifies that from 2019 onwards, there is no minimum registration limit for employers, other than domestic employers when registering for PAYE.
  • Taxation of Farmers – Basic Payment Scheme manual has been updated to reflect recent stamp duty changes. The age limitation for consanguinity relief was removed in Finance Bill 2017 and the guide also sets out that relief from stamp duty will be given for certain leases of farmland from 1 July 2018 where certain conditions are met.
  • A new tax and duty manual providing guidance on Islamic financing has been created.
  • Revenue’s Manual on the tax treatment of Rent-to-buy schemes has been rewritten to “improve clarity” and remove references to obsolete reliefs.