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 – Collection and Enforcement Guidelines

A number of technical amendments are now included in the Tax and Duty Manual (TDM) Capital Acquisitions Tax Collection and Enforcement Guidelines.

The amendments included reflect the following:

  • Technical guidance is provided in Sections 1 to 3.
  • A table of historic CAT Thresholds has been inserted into Section 1.4.
  • The content of TDM CAT Part 17 (Collection Issues) has been incorporated into Section 2. TDM CAT Part 17 is now archived.
  • A Request for Payment Template Letter has been added at Appendix 1.

See Revenue eBrief No. 115/21 for further details.