eBrief No. 233/20 – Transfers of assets, other than trading stock, within group (S.617)
Revenue eBrief No. 233/20 22 December 2020 Transfers of assets, other than trading stock, within group (S.617) Tax and Duty Manual Part 20-01-04 – Transfers of assets, other than trading stock, within group – has been updated to clarify the practice in relation to non-resident groups. Paragraph 4.5 has been updated to reflect that section 617 […]
eBrief No. 234/20 – Finance Act 2020 – VAT Notes for Guidance
Revenue eBrief No. 234/20 22 December 2020 Finance Act 2020 – VAT Notes for Guidance Value-Added Tax Notes for Guidance – Finance Act 2020 – are now available on the Revenue website.
eBrief No. 229/20 – Relief for investment in corporate trades
Revenue eBrief No. 229/20 21 December 2020 Relief for investment in corporate trades Tax and Duty Manual Part 16-00-02 contains the general guidance on the Employment Investment Incentive (EII), Start-Up Relief for Entrepreneurs (SURE) and the Start-Up Capital Incentive (SCI). This manual has been updated to reflect the changes made by Finance Act 2019 and […]
eBrief No. 230/20 – VAT – Postponed Accounting
Revenue eBrief No. 230/20 21 December 2020 VAT – Postponed Accounting A new Tax and Duty Manual – VAT – Postponed Accounting – has been published. It contains information on the procedures, conditions and operation of Postponed Accounting by accountable persons who import goods into the State from third countries.
eBrief No. 231/20 – VAT Treatment of Restaurant and Catering Services
Revenue eBrief No. 231/20 21 December 2020 VAT Treatment of Restaurant and Catering Services The following new Tax and Duty Manuals have been published to outline the VAT treatment that will take effect on enactment of Finance Act 2020 to: Restaurant and Catering Services Certain Sanitary Products Services relating to Vessels and Aircraft Admission to Amusement Parks […]
eBrief No. 232/20 – Update on certain COVID-19 measures related to personal tax matters
Revenue eBrief No. 232/20 21 December 2020 Update on certain COVID-19 measures related to personal tax matters Updates on a number of COVID-19 related measures can now be found on revenue.ie relating to the following topics: The statutory residence test – COVID-19 force majeure circumstances, Taxation of benefit-in-kind (BIK), Real-time foreign tax credit for restricted stock […]
Revenue operation targeting fuel laundering in Co. Monaghan
Revenue operation targeting fuel laundering in Co. Monaghan In an intelligence led operation targeting mineral oil laundering, Revenue officers carried out a search, under warrant, over the course of Friday (18/12/2020) and Saturday (19/12/2020), of a residential premises and out buildings in Agnaglogh, Castleshane, Co Monaghan. The joint operation was carried out by Revenue’s Customs […]
Revenue seize drugs worth almost €139,000 at Dublin and Athlone Mail Centres
Revenue seize drugs worth almost €139,000 at Dublin and Athlone Mail Centres Last Friday (18/12/2020), as a result of routine profiling and with the assistance of detector dog Sam, Revenue officers at Dublin Mail Centre seized various types of illegal drugs with an estimated value of €117,000. Almost 16kgs of drugs including herbal cannabis, magic mushrooms […]
eBrief No. 228/20 – EU mandatory disclosure regime (DAC6) – Updates to XSD file and User Guide
Revenue eBrief No. 228/20 18 December 2020 EU mandatory disclosure regime (DAC6) – Updates to XSD file and User Guide This information notice is for Revenue customers intending to file an XML file when making DAC6 disclosures from 1 January 2021. The DAC6 XSD file and the DAC6 XSD User Guide are available on the Revenue […]
eBrief No. 227/20 – VAT Treatment of Guest and Holiday Accommodation
Revenue eBrief No. 227/20 17 December 2020 VAT Treatment of Guest and Holiday Accommodation A new Tax and Duty Manual – VAT treatment of Guest and Holiday Accommodation – has been published. The Manuals on the VAT treatment of Emergency Accommodation and Ancillary Services, Letting of immovable goods and Cancellation of a holiday home election have been updated to […]
