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. 98/16 VAT on services supplied to property lessees through landlords (service charges)

The Q&A VAT on Property Rules on the Revenue website has been updated to reflect Revenue’s position that a landlord, who has availed of the administrative practice accepted by Revenue to invoice for ‘shared services’, can apply the zero rate of VAT to the supply of those services to a VAT registered tenant who holds an authorisation in accordance with section 56 of the VAT Consolidation Act, 2010.