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. 52/17 Company reconstructions without change of ownership (Section 400 TCA 1997)

Tax and Duty Manual Part 12-03-04 has been updated as follows:

  • in Section 5 to reflect changes to the appeals process introduced by Finance (Tax Appeals) Act 2015
  • in Section 6(a) to clarify the position in respect of capital allowances where a trade or part of a trade has been transferred.

Source: Revenue Commissioners, www.revenue.ie. Copyright acknowledged.