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

RCT claims for foreign sub-contractors

The Tax and Duty Manual – Guidelines for Caseworking: Foreign Cases including Mutual Assistance – has been updated at Paragraph 2.7 to confirm that Service to Support Compliance Branch 2, Business Division deals with relevant contracts tax (RCT) claims for foreign sub-contractors who are registered in Ireland for income tax or corporation tax. See Revenue eBrief No. 098/21 for further details.