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. 36/17: Large Cases Division: Opinions/Confirmation on Tax/Duty Consequences of a Proposed Course of Action

Tax and Duty Manual Part 37-00-40 – Large Cases Division: Opinions/Confirmation on Tax/Duty Consequences of a Proposed Course of Action – has been updated:

  • To confirm how a taxpayer should contact LCD to request an opinion/confirmation where: (i) the taxpayer is participating in the Cooperative Compliance Framework; and (ii) the taxpayer is not participating in the Cooperative Compliance Framework; and
  • To refer to the additional mandatory information that must be supplied at the time of making a request for an opinion/confirmation where EU and/or OECD exchange of information requirements apply, as set out in Tax and Duty Manual Part 35-00-01.

Source: www.revenue.ie. Copyright acknowledged