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

Confidential taxpayer information disclosures

Amendments have been made to Revenue’s manual on the confidentiality of taxpayer information.

The tax and duty manual – Confidentiality of taxpayer information – relating to section 851A TCA 1997 has been amended to include the authorised disclosure of taxpayer information to:

  • the Minister for Agriculture, Food and the Marine for registered farm partnerships (section 667C TCA 1997) and compliance with certain state aid rules,
  • the Minister for Culture, Heritage and the Gaeltacht for applications for relief for investment in film (section 481 TCA 1997), and
  • the Information Commissioner by an official of the Department of Finance, where a disclosure is required by the Freedom of Information Act 2014.

The manual has also been restructured to make it more accessible.