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TaxSource Total

Here you can access relevant source documents which support the summaries of key tax developments in Ireland, the UK and internationally

Source documents include:

Chartered Accountants Ireland’s representations and submissions
published documents by the Irish Revenue, UK HMRC, EU Commission and OECD
other government documents

The source documents are displayed per year, per month, by jurisdiction and by title

Ireland

Revenue eBrief No. 94/2015 – Extension of filing date for iXBRL Financial Statements for due date 23rd September 2015
Revenue eBrief No. 82/15 Use of section 615 TCA 1997 to avoid CGT on ultimate disposal of assets
Revenue eBrief No. 80/15 High Income Earners Restriction and exempt woodlands income
Revenue eBrief No. 81/15 Termination of carry forward of certain unused capital allowances
Revenue eBrief No. 84/15 VAT – Portfolio Management Services: Revenue’s position following the decision of the CJEU in Deutsche Bank AG (Case C-44/11)
Revenue eBrief No. 85/15 eRCT Site Identifier Number
Revenue eBrief No. 89/15 ROS Payment Facility – Corporation Tax Preliminary Tax Declaration for Accounting Period ending 31 December 2015