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

VAT treatment of live animals sold at mart

Revenue published a new Tax and Duty Manual (TDM) – Sale of Live Animals by auction (Mart). The TDM provides guidance on the application of VAT to sales of live animals by auction, both for VAT registered persons and flat-rate farmers. The manual on Flat-rate Farmers Settlement Vouchers – Sales to Marts, has been archived. See eBrief No. 067/21 for further details.