TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

CAT – Business Relief – No clawback for COVID-19 impact

Revenue confirmed that Business Relief will not be clawed back where, because of COVID-19 restrictions, a business ceases to trade temporarily during the relevant 6-year period.

This concession is detailed on section 6 of Revenue’s webpage – COVID-19 information and advice for taxpayers and agents.