eBrief No. 236/20 – Research and Development Tax Credit
Revenue eBrief No. 236/20 22 December 2020 Research and Development Tax Credit Tax and Duty Manual Part 29-02-03 – Research and Development (R&D) Tax Credit – has been amended to reflect the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Bill 2020 and to update guidance on plant and machinery in section 5.3.
eBrief No. 235/20 – Filing Guidelines for DAC6 (EU Mandatory Disclosure of Reportable Cross-Border Arrangements)
Revenue eBrief No. 235/20 22 December 2020 Filing Guidelines for DAC6 (EU Mandatory Disclosure of Reportable Cross-Border Arrangements) Tax and Duty Manual Part 33-03-04 – Filing Guidelines for DAC6 (EU Mandatory Disclosure of Reportable Cross-Border Arrangements) – has been created to provide step by step guidance on how to set up a DAC6 reporting obligation and file a DAC6 return […]
eBrief No. 234/20 – Finance Act 2020 – VAT Notes for Guidance
Revenue eBrief No. 234/20 22 December 2020 Finance Act 2020 – VAT Notes for Guidance Value-Added Tax Notes for Guidance – Finance Act 2020 – are now available on the Revenue website.
eBrief No. 233/20 – Transfers of assets, other than trading stock, within group (S.617)
Revenue eBrief No. 233/20 22 December 2020 Transfers of assets, other than trading stock, within group (S.617) Tax and Duty Manual Part 20-01-04 – Transfers of assets, other than trading stock, within group – has been updated to clarify the practice in relation to non-resident groups. Paragraph 4.5 has been updated to reflect that section 617 […]
