Revenue seize approximately 7.3 million cigarettes at the Port of Cork
Revenue seize approximately 7.3 million cigarettes at the Port of Cork Today (08/03/2024), as a result of risk profiling and with the assistance of detector dog Rua, Revenue officers seized approximately 7.3 million cigarettes at the Port of Cork. The illicit cigarettes, branded ‘Lambert and Butler’, were discovered when Revenue officers examined an unaccompanied trailer […]
Revenue eBrief No. 064/24 – Tax and Duty Manual for Section 126AA Stamp Duties Consolidation Act 1999 – Bank Levy – updated
Revenue eBrief No. 064/24 07 March 2024 Tax and Duty Manual for Section 126AA Stamp Duties Consolidation Act 1999 – Bank Levy – updated Tax and Duty Manual Section 126AA of the Stamp Duties Consolidation Act (SDCA) 1999 provided for a levy on certain financial institutions (known as the bank levy) up until 31 December […]
Revenue eBrief No. 062/24 – Stamp Duty Manual Section 80 'Company Reconstructions and Amalgamations' has been updated
Revenue eBrief No. 062/24 06 March 2024 Stamp Duty Manual Section 80 ‘Company Reconstructions and Amalgamations’ has been updated Stamp Duty Manual Section 80 – Reconstructions or amalgamations of companies has been updated in section 1.1 ‘Undertakings’, as follows: The following paragraph has been deleted: “In certain circumstances, the holding of an investment may constitute […]
Revenue eBrief No. 063/24 – Capital Acquisitions Tax Manual CAT Part 02 – Statement of Affairs (Probate) Form SA.2
Revenue eBrief No. 063/24 06 March 2024 Capital Acquisitions Tax Manual CAT Part 02 – Statement of Affairs (Probate) Form SA.2 Capital Acquisitions Tax Manual CAT Part 02 – Statement of Affairs (Probate) Form SA.2 has been updated to include a guide and screenshots for applicants for clearance under section 48(10) that are submitting their […]
Revenue seize 13.3 million cigarettes at Dublin Port
Revenue seize 13.3 million cigarettes at Dublin Port Today (06/03/2024), as a result of risk profiling and with the assistance of detector dog Milo, Revenue officers seized 13.3 million cigarettes at Dublin Port. The smuggled cigarettes of various brands, including ‘Marlboro Slims’, ‘Marlboro Gold’ and ‘L&M Red’, were discovered when Revenue officers examined an unaccompanied […]
Revenue eBrief No. 061/24 – Finance Bill (No. 2) 2023 Changes to Rights to Acquire Shares or Other Assets
Revenue eBrief No. 061/24 05 March 2024 Finance Bill (No. 2) 2023 Changes to Rights to Acquire Shares or Other Assets Tax and Duty Manual Chapter 3 – Unapproved Share Options has been updated to reflect the Finance Act 2023 changes. Broadly, the Finance Act changes amends the method of collection of Income Tax and […]
Revenue eBrief No. 060/24 – VAT treatment of Construction services
Revenue eBrief No. 060/24 04 March 2024 VAT treatment of Construction services A new Tax and Duty Manual (TDM) VAT treatment of Construction services has been published to provide guidance on the VAT treatment of Construction services. The Reverse charge construction TDM has been marked as no longer relevant. A new TDM Fixtures and Fittings has also been published to provide guidance on the […]
Revenue eBrief No. 059/24 – VAT treatment of negotiation services
Revenue eBrief No. 059/24 04 March 2024 VAT treatment of negotiation services A new Tax and Duty Manual (TDM) – VAT treatment of negotiation services in respect of financial services has been published to provide guidance on the VAT treatment of negotiation services in respect of financial services.
Revenue seize herbal cannabis worth €720,000 at Dublin Airport
Revenue seize herbal cannabis worth €720,000 at Dublin Airport Yesterday (02/03/2024), as a result of risk profiling, Revenue officers seized 36 kgs of herbal cannabis with an estimated value of €720,000 at Dublin Airport. The cannabis was discovered concealed in vacuum-packed packages within the baggage of a passenger who had disembarked a flight from Toronto, Canada. […]
Revenue eBrief No. 058/24 – Securitisation Regulation: Notification of Investment
Revenue eBrief No. 058/24 01 March 2024 Securitisation Regulation: Notification of Investment The EU list of non-cooperative jurisdictions for tax purposes was updated on 26 February 2024. As a result, Tax and Duty Manual (TDM) Part 38-03-30 – Securitisation Regulation: Notification of Investment (NOI) – has been updated as follows: Section 1.1 and Appendix 1 have been updated to […]
