Category Archives: Taxation
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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Non-Filing of Returns – Prosecution and Penalty Programmes
The Tax and Duty Manual Non Filing of Returns – Prosecution and Penalty Programmes (PDF, 194KB) has been updated as follows: Previous references to DEU/PRU (Dedicated Enforcement Unit/Penalty Recovery Unit) have been amended to DEU/Penalties and VAT Prosecutions Unit. The Manual has … Continue reading
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Tax Treatment of Flight Crew Members
Section 127B TCA 1997 provides for the taxation under Schedule E of employment income arising to a flight crew member
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