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

Late Submission of Corporation Tax Returns – Restriction of Reliefs

Revenue has confirmed that where a corporation tax return in respect of an accounting period ending June 2019 onwards, and due from 23 March 2020 onwards, is filed late due to Covid-19 circumstances, certain restrictions of reliefs will not apply. Details are set out in Tax and Duty Manual Part 47-06-04.