Revenue eBrief No. 070/22 – Taxation of non-resident landlords
Revenue eBrief No. 070/22 24 March 2022 Taxation of non-resident landlords Tax and Duty Manual Part 45-01-04 – Taxation of non-Irish resident landlords – has been updated (in paragraphs 1.4, 4 and 5) to reflect changes introduced in Finance Act 2021 to the taxation of non-Irish resident corporate landlords in receipt of Irish rental income, but […]
Revenue eBrief No. 069/22 – Remote Working Relief
Revenue eBrief No. 069/22 24 March 2022 Remote Working Relief Tax and Duty Manual Part 05-02-13 which provides guidance in regard to the conditions and operation of Remote Working Relief (RWR) has been updated, mainly to include the new measure for remote working expenses, contained in section 114A TCA 1997, introduced by Finance Act 2021.
Revenue seize drugs worth over €150,000 in Athlone
Revenue seize drugs worth over €150,000 in Athlone Yesterday, (22/03/2022), as part of routine operations, Revenue officers examining parcels at a premises in Athlone seized over 7.5kgs of illegal drugs, including herbal cannabis, cannabis resin and cannabis herb. The illegal drugs, with a combined estimated value of more than €150,000, were discovered concealed in parcels […]
Revenue eBrief No. 068/22 – Stamp Duty Manual – Electronic Share Trading In Euroclear Bank- updated
Revenue eBrief No. 068/22 23 March 2022 Stamp Duty Manual – Electronic Share Trading In Euroclear Bank- updated Stamp Duty Manual – Euroclear Manual: Electronic Share Trading – Rules, Procedures, Practices, Guidelines and Interpretations – has been updated as follows: The Introduction has been expanded to include the background to the legislation providing for stamp duty on […]
Revenue eBrief No. 067/22 – Customs Import Procedures Manual
Revenue eBrief No. 067/22 21 March 2022 Customs Import Procedures Manual The Customs Import Procedures Tax and Duty Manual has been updated. The following paragraphs have been added: Paragraph 8.4 – Detention of Goods, and Paragraph 8.5 – Partially Detained Goods. The following paragraphs have been amended: Paragraph 4.3 (Form of report and particulars required) – […]
Revenue eBrief No. 064/22 – Income tax treatment of married persons and civil partners
Revenue eBrief No. 064/22 15 March 2022 Income tax treatment of married persons and civil partners The examples throughout Tax and Duty Manual Part 44-01-01, Income tax treatment of married persons and civil partners, have been updated to reflect increases in the value of the standard rate tax band and basic personal tax credit which were provided for […]
Revenue eBrief No. 065/22 – Update to manual Part 13-02-05 Surcharge of Certain Undistributed Income of Close Companies
Revenue eBrief No. 065/22 15 March 2022 Update to manual Part 13-02-05 Surcharge of Certain Undistributed Income of Close Companies Tax and Duty Manual Part 13-02-05 – Surcharge on Certain Undistributed Income of Close Companies – has been updated as follows: The COVID-19 related temporary concession regarding the close company surcharge will only apply to accounting […]
Revenue eBrief No. 066/22 – Interpretation of Corporation Tax Acts
Revenue eBrief No. 066/22 15 March 2022 Interpretation of Corporation Tax Acts Tax and Duty Manual Part 01-00-02 has been updated with information in relation to the exemptions for sporting bodies (under section 235 of the Taxes Consolidation Act 1997) and foreign charities resident in an EEA or EFTA State (under section 208A of the Taxes Consolidation […]
Revenue seize alcohol worth over €100,000 at Dublin Port
Revenue seize alcohol worth over €100,000 at Dublin Port Today (15/03/2022), Revenue officers seized over 25,400 litres of beer following the search of a Romanian registered truck and trailer that had disembarked a ferry from Holyhead, Wales. The smuggled alcohol, branded ‘Perla’, had an estimated retail value of €101,300, representing a potential loss to the […]
Revenue operation targeting fuel laundering in County Louth
Revenue operation targeting fuel laundering in County Louth Yesterday (14/03/2022), in an intelligence led operation targeting fuel laundering, Revenue officers, with the assistance of the Armed Support Unit of An Garda Síochána, carried out a search, under warrant, of a commercial premises in Kilkerly, Dundalk, County Louth. During the course of the operation the following items […]
