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

Cessation of a trade – review of preceding year

Revenue updated the Tax and Duty Manual Part 04-03-05 – Cessation of a trade or profession or change in accounting date – review of preceding year – to include examples demonstrating the approach to be adopted when a revision of a preceding year is required due to a permanent cessation of a trade or profession. See Revenue eBrief No. 083/21 for full details.