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.

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Change of Responsibility for e-Tax Clearance from 1st April 2016

The Collector-General’s office will assume responsibility for tax clearance with effect from 1 April 2016.

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Payment and Receipt of Interest without Deduction of Income Tax

Revenue’s Tax and Duty Manual Part 08-03-06 (PDF, 75KB). which provides

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Disclosure by Revenue of taxpayer information – Finance Act 2015 changes

The tax and duty manual Part 37-00-02 (PDF, 135KB) Confidentiality of Taxpayer Information:

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Rental Income

Tax and Duty Manual 4.8.6 “Deductibility of Loan Interest (section 97(2)(e)” (PDF, 137KB) has been updated

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Disclosure by Revenue of taxpayer information – Finance Act 2015 changes

The tax and duty manual Part 37-00-02 (PDF, 135KB) Confidentiality of Taxpayer Information: Section 851A, Taxes Consolidation Act 1997′ has been amended

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High Income Individuals Restriction – Specified Reliefs

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

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Termination of carry forward of certain unused capital allowances beyond 2014

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

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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

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Corporation Tax (CT1) Returns for 2015 and 2016, Forms 46G (Company)

The Corporation Tax Return for accounting periods ending in 2016 was released over the weekend of April 9th, and is now available

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