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

Stock lending and repo transactions manual updated for FA 2019

Revenue updated the Tax and Duty Manual Part 04-06-13 – Tax Treatment of Stock Lending and Sale and Repurchase (Repo) Transactions – to reflect the Finance Act 2019 provisions relating to stock lending and repo transactions. See Revenue eBrief No. 199/21 for further details.