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

VAT updates

Revenue have made several updates to some of the VAT tax and duty manuals and new VAT regulations have been published.

Revenue have published guidance on the new Compensation Scheme for Charities. Claims under the new Compensation Scheme for Charities can be submitted to Revenue from 1 January 2019 in respect of VAT paid on qualifying expenditure on or after 1 January 2018. Read e-Brief No. 219/18 about the scheme for more information.

Revenue made several updates to the VAT guidance notes as outlined in a recent eBrief No. 218/18.

VAT regulations in relation to changes introduced in Finance Bill 2018 regarding VAT on e-commerce have been published. Regulations in relation to new rules on certain vouchers issued on or after 1 January 2019 have also been published.