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

Restrictions of reliefs where corporation tax returns are filed late

Revenue guidance has been updated to include a table setting out the restrictions to claims for capital allowances, losses and group relief when a corporation tax return is filed late.

A separate Corporation Tax guidance update was also published setting out the Competent Authority Agreement between Ireland and Malta entered into under Article 24 (Mutual Agreement Procedure) of the Ireland-Malta Double Taxation Convention.