Part 38-3-11 Solicitors and Client Accounts Extract from Tax Briefing, Issue 29 (December 1997) Question We have been asked to clarify the third party reporting requirements for solicitors regarding payments for services made from client accounts? Answer Section 889(6) TCA 1997 (formerly Section 227 Finance Act 1992 which inserted subsection (4A) into Section 173 Income Tax Act […]

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