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

Close company loans to participators updated for UK withdrawal from EU

The Tax and Duty Manual Part 13-02-03 – Company Charge to Income Tax on Loans to Participators – is amended to include a reference to non-UK resident companies in the introduction section of the manual. This amendment is on foot of the Withdrawal of the United Kingdom for the European Union (Consequential Provisions) Act 2020. See eBrief No. 024/21 for further details.