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

Updated Forms and Leaflets

New Form CCF1 – Statement By Common Contractual Fund for Year of Assessment 2008

The Form CCF1 should be completed by any person authorised to act on behalf of the Common Contractual Fund in respect of each year of assessment, and must be submitted on or before 28 February in the year following the year of Assessment.

Updated Company Forms

Form CT1 2009, together with explanatory notes, and Form 46G (Companies) are available from the Revenue website.

CGT – Summary of Main Features

Revenue have updated their Capital Gains Tax Summary to take account of the changes in payment dates and the rate of CGT introduced in Finance (No. 2) Act 2008.

Exempted Sporting Bodies

The list of sporting bodies that have been granted tax exemption under TCA97 s235 has been updated as at 20 March 2009. Section 235 exempts from income tax and corporation tax the income of certain bodies established for the sole purpose of the promotion of athletic or amateur games or sports, where the income is applied solely for those purposes.