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

Updates to guide to interpreting legislation

Revenue updated the Tax and Duty Manual Part 01-00-06, which sets out Revenue Legislative Services’ guide to interpreting legislation.

The manual has been updated as follows:

  • Guidance on VAT has been provided in the newly-introduced Part 3.
  • Guidance has been provided on what caseworkers should do when taxpayers raise EU law arguments in Part 6, or Double Tax Agreement arguments in the newly-introduced Part 7.
  • Updates have been made to take account of the Supreme Court’s decision in Bookfinders v Revenue Commissioners [2020] IESC 60.

See Revenue eBrief No. 215/21 for further details.