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

Updates to IREF Guidance

The guidance on the Irish Real Estate Fund (IREF) regime has been updated for Finance Act 2019 changes, along with guidance on whether EU pension schemes or funds are equivalent to Irish pension scheme or funds. Additional guidance on key definitions is also included.

Revenue eBrief No. 212/20 confirmed the TDM Part 27-01b-02, which provides guidance on the Irish Real Estate Fund (“IREF”) regime, has been updated as follows:

  1. Guidance has been included on the changes made to the IREF regime in Finance Act 2019.
  2. Guidance on the factors to be considered when assessing whether or not EU pension schemes or funds are equivalent to Irish pension schemes or funds has been updated.
  3. Additional guidance on key definitions has been included.