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

Capital Acquisitions Tax Collection and Enforcement Guidelines

Revenue amended the Tax and Duty Manual – Capital Acquisitions Tax Collection and Enforcement Guidelines – to clarify when a parent falls within the Group A or B thresholds and sets out the new methods of online payments available to tax agents and solicitors.

The amendments to the manual are as follows:

  • Paragraph 1.4 on group thresholds has been updated to clarify when a parent falls within Group A or Group B.
  • Appendix 3 has been updated to reflect new methods of online payments that are available to agents and solicitors. Additionally, the debit/credit card helpline number has been inserted into this Appendix.

See Revenue eBrief No.193/21 for further details.