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. 82/2016 How to protect your business from becoming involved in VAT Fraud

This eBrief has been issued to take account of the joint and several liability provisions (s108C VATCA) inserted by s69(1) FA14 and special provisions relating to the cancellation of a VAT number (s108D VATCA) inserted by s58 FA15. Full details on how to protect your Business from becoming involved in VAT fraud are contained in VAT Manual Part 16–06.

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