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

Revenue eBrief No. 63/16 VAT: Management of Special Investment Funds

The purpose of this eBrief is to advise that 2 new VAT manuals have been created to provide guidance in respect of:

  1. Revenue’s position on the “management of special investment funds” following the decision of the CJEU in GfBk (Case C-275/11).
  2. The VAT treatment of management services supplied in relation to Self-Directed Life Assurance Bonds and equivalent products.

Source: Revenue Commissioners. www.revenue.ie. Copyright Acknowledged.