Revenue eBrief No. 094/22 – The Taxation of Offshore Funds Managed in Ireland and the Taxation of Non-Resident Persons Utilising the Services of an Independent Authorised Agent resident in Ireland
Revenue eBrief No. 094/22 27 April 2022 The taxation of offshore funds managed in Ireland and the taxation of non-resident persons utilising the services of an independent authorised agent resident in Ireland Tax and Duty Manual Part 27-05-01 – which provides guidance on taxation of offshore funds that are managed in Ireland – has been updated to include […]
Revenue eBrief No. 095/22 – Taxation of crypto-asset transactions
Revenue eBrief No. 095/22 27 April 2022 Taxation of crypto-asset transactions Tax and Duty Manual (TDM) Part 02-01-03 Taxation of crypto-asset transactions – has been updated to provide clarity on the tax treatment of transactions involving crypto-assets, including through the provision of worked examples.
Revenue eBrief No. 096/22 – Disability Allowance – Disabled Person's Rehabilitation Allowance
Revenue eBrief No. 096/22 27 April 2022 Disability Allowance – Disabled Person’s Rehabilitation Allowance Tax and Duty Manual Part 07-01-15 – Disability Allowance – Disabled Person’s Rehabilitation Allowance – has been amended to include an update on the phasing out of the Rehabilitative Training allowance since 1 September 2019.
Revenue eBrief No. 092/22 – Tax treatment of Covid-19 Related Lay-off Payments (CRLP) to employees in respect of reckonable service
Revenue eBrief No. 092/22 22 April 2022 Tax treatment of Covid-19 Related Lay-off Payments (CRLP) to employees in respect of reckonable service The Redundancy Payments (Amendment) Act 2022 was signed into law on 31 March 2022 and provides for a scheme for payments to employees who were made redundant and who were unable to accrue […]
Revenue seize tobacco worth €140,000 in Dublin
Revenue seize tobacco worth €140,000 in Dublin Yesterday (20/04/2022), as part of routine operations, Revenue officers examining consignments at a premises in Ballymount, Dublin 12 seized 200 kgs of ‘roll your own’ tobacco. The smuggled tobacco was branded ‘Flandria Virginia’ and has an estimated retail value of over €140,000, representing a potential loss to the […]
Revenue seize 25,000 cigarettes at the Port of Cork
Revenue seize 25,000 cigarettes at the Port of Cork Over last weekend, Revenue officers seized approximately 25,000 cigarettes at the Port of Cork. The seized cigarettes, which included brands such as ‘L&M’ and ‘Marlboro’, have a combined retail value of almost €18,000, representing a potential loss to the Exchequer of €14,000. Approximately 17,000 cigarettes were […]
Revenue eBrief No. 091/22 – CAT Part 02 – Statement of Affairs (Probate) Form SA.2
Revenue eBrief No. 091/22 19 April 2022 CAT Part 02 – Statement of Affairs (Probate) Form SA.2 Tax and Duty Manual (TDM) CAT Part 02 – Statement of Affairs Probate Form SA2 has been updated to detail the new online process for applications for clearance under section 48(10) by a resident personal representative or a solicitor to ensure they […]
Revenue eBrief No. 089/22 – Examinership Caseworker Guidelines
Revenue eBrief No. 089/22 13 April 2022 Examinership Caseworker Guidelines The contents of Tax and Duty Manual Examinership Caseworking Guidelines have been expanded to include additional details surrounding the role of Revenue in examinership cases.
Revenue eBrief No. 088/22 – Pay & File Extension Date – 2022
Revenue eBrief No. 088/22 12 April 2022 Pay & File Extension Date – 2022 ROS – Extension of Pay & File Deadline for ROS Customers for 2022 Today, 12 April 2022, Revenue announced an extension to the ROS return filing and payment date for certain self-assessment Income Tax customers and for customers liable to Capital Acquisitions […]
Revenue eBrief No. 086/22 – Stamp Duty Manual – Schedule 1: Stamp Duties on Instruments – updated
Revenue eBrief No. 086/22 08 April 2022 Stamp Duty Manual – Schedule 1: Stamp Duties on Instruments – updated Stamp Duty Manual Schedule1 – Stamp Duties on Instruments has been updated to include a new Paragraph 2.4.1.1 “Certain acquisitions of residential property”, which refers to the higher 10% rate of stamp duty that is applied on certain acquisitions […]
