Revenue eBrief No. 062/23 – Capital Acquisitions Tax Manuals Parts 10 and 11 – updated
Revenue eBrief No. 062/23 14 March 2023 Capital Acquisitions Tax Manuals Parts 10 and 11 – updated Section 89 of the Capital Acquisitions Tax Consolidation Act 2003 provides for a relief from capital acquisitions tax in respect of gifts and inheritances of agricultural property. In certain circumstances, a qualifying condition for the relief is that […]
Revenue eBrief No. 056/23 – Double deduction of tax at source: credit through PAYE system for non-refundable foreign tax
Revenue eBrief No. 056/23 14 March 2023 Double deduction of tax at source: credit through PAYE system for non-refundable foreign tax Tax and Duty Manual Part 42-04-62 – Double deduction of tax at source: credit through PAYE system for non-refundable foreign tax – has been amended as follows: Paragraph 2.1.1. has been amended to reflect updated […]
Revenue eBrief No. 057/23 – Tax and Duty Manuals Payments on Termination of an Office or Employment or Removal from an Office or Employment and Pensions Manual – Appendix V have been amended
Revenue eBrief No. 057/23 14 March 2023 Tax and Duty Manuals Payments on Termination of an Office or Employment or Removal from an Office or Employment and Pensions Manual – Appendix V have been amended Tax and Duty Manual (TDM) Part 05-05-19 – Payments on Termination of an Office or Employment or Removal from an […]
Revenue eBrief No. 058/23 – Stamp Duty Manual – Section 83E: Repayment of Stamp Duty where certain residential units leased (social housing) – Updated
Revenue eBrief No. 058/23 14 March 2023 Stamp Duty Manual – Section 83E: Repayment of Stamp Duty where certain residential units leased (social housing) – Updated Section 83E of the Stamp Duties Consolidation Act 1999 was introduced by section 15 of the Finance (Covid-19 and Miscellaneous Provisions) Act 2021. It provides for a repayment scheme in relation to […]
Revenue eBrief No. 059/23 Exemption from Income Tax in respect of Certain Payments made under Employment Law
Revenue eBrief No. 059/23 14 March 2023 Tax and Duty Manual Part 07-01-27 Exemption from Income Tax in respect of Certain Payments made under Employment Law Tax and Duty Manual Part 07-01-27 Exemption from Income Tax in respect of Certain Payments made under Employment Law has been updated as follows: Paragraph 2 has been amended […]
Revenue eBrief No. 060/23 – TDM 04-08-11 Pre-letting Expenses
Revenue eBrief No. 060/23 14 March 2023 TDM 04-08-11 Pre-letting Expenses Tax and Duty Manual 04-08-11 – Pre-letting expenses – has been amended to reflect changes to section 97A Taxes Consolidation Act 1997 in Finance Act 2022, as follows: Paragraph 1 states that the period for which the property must have been vacant has been reduced from […]
Revenue eBrief No. 055/23 – Capital Acquisitions Tax Manual – Part 12 Business Relief
Revenue eBrief No. 055/23 13 March 2023 Capital Acquisitions Tax Manual – Part 12 Business Relief Capital Acquisitions Tax Manual – Part 12 Business Relief – provides general guidance on the relief from capital acquisitions tax that is available in respect of business property. The manual has been updated in paragraph 12.7.1 to include guidance […]
Revenue seize approximately €1,780,000 in cash at Dublin Airport
Revenue seize approximately €1,780,000 in cash at Dublin Airport Yesterday (09/03/2023), at Dublin’s Criminal Courts of Justice, Revenue officers were granted a three-month cash detention order by Judge Bryan Smyth. This follows the seizure on Wednesday (08/03/2023) of approximately €1,780,000 in cash at Dublin Airport. The cash was discovered as a result of routine profiling […]
Revenue eBrief No. 053/23 – Guidelines for using the Court process to pursue tax liabilities
Revenue eBrief No.053/23 10 March 2023 Guidelines for using the Court process to pursue tax liabilities Tax and Duty Manual Guidelines for using the Court process to pursue tax liabilities has been amended as follows: Part 1 – Paragraph 19.1 – It is the responsibility of the taxpayer or their representatives to ensure the Satisfaction Piece […]
Revenue eBrief No. 054/23 – Exempt Unit Trust (EUT) February 2023 Filing – Deadline extension and Updated Form EUT1 available
Revenue eBrief No. 054/23 10 March 2023 Exempt Unit Trust (EUT) February 2023 Filing – Deadline extension and Updated Form EUT1 available A new version of the Form EUT1 is now available on the Collective Investment Vehicles page, in the Related Forms panel of the Revenue website. Section 731(5)(a)(iii) of the Taxes Consolidation Act 1997 obliges EUTs to file this […]
