Category Archives: Taxation
Increased compliance interventions in the construction sector – application of the Reverse Charge for VAT and other matters
As outlined in eBrief No. 77/15 (25 August 2015), Revenue has increased its focus on compliance risks in the Construction Sector.
The Collector-General’s office will assume responsibility for tax clearance with effect from 1 April 2016.
Revenue’s Tax and Duty Manual Part 08-03-06 (PDF, 75KB). which provides
The tax and duty manual Part 37-00-02 (PDF, 135KB) Confidentiality of Taxpayer Information:
Tax and Duty Manual 4.8.6 “Deductibility of Loan Interest (section 97(2)(e)” (PDF, 137KB) has been updated
The tax and duty manual Part 37-00-02 (PDF, 135KB) Confidentiality of Taxpayer Information: Section 851A, Taxes Consolidation Act 1997′ has been amended
The purpose of this eBrief is to advise that the list of specified reliefs in Appendix 3 in the Tax and Duty Manual Part 15-02A-05 ‘High Income Individuals’ Restriction’ (PDF, 306KB) has been amended to include section 823A TCA 1997 (deduction for … Continue reading
Chapter 4A of Part 12 of the Taxes Consolidation Act 1997 (introduced in Finance Act 2012) provides for a termination of the carry-forward of certain unused capital allowances after the “tax life” of the relevan
VAT – “Cancellation of a registration number – special provisions for notification and publication” (section 108D)
The VAT Consolidation Act 2010 (VATCA) was amended by Finance Act 2015 to include a new section, section 108D. This section provides that where a VAT registration number is cancelled, the Revenue Commissioners
The Corporation Tax Return for accounting periods ending in 2016 was released over the weekend of April 9th, and is now available