eBrief No. 014/21 – EU Mandatory Disclosure of Reportable Cross-Border Arrangements (DAC 6)
Revenue eBrief No. 014/21 27 January 2021 EU Mandatory Disclosure of Reportable Cross-Border Arrangements (DAC 6) Tax and Duty Manual Part 33-03-33 – EU Mandatory Disclosure of Reportable Cross-Border Arrangements – has been updated to set out filing instructions where certain specified information in a disclosure is subject to Legal Professional Privilege (LPP). In such cases, […]
eBrief No. 013/21 – SAYE Schemes
Revenue eBrief No. 013/21 27 January 2021 SAYE Schemes Chapter 12 of the Share Schemes Manual has been updated to confirm that a “qualifying savings institution” for SAYE schemes includes a financial institution prescribed by the Minister for Finance. Following the withdrawal of the UK from the European Union, Statutory Instrument No. 357 of 2020 prescribed […]
eBrief No. 012/21 – Queries regarding Restricted Shares held under other arrangements
Revenue eBrief No. 012/21 27 January 2021 Queries regarding Restricted Shares held under other arrangements Restricted shares under section 128D TCA 1997 must be held in a trust established by the employer or held under such other arrangements as the Revenue Commissioners may allow. The Share Schemes Manual – Chapter 8 on Restricted Shares has been […]
eBrief No. 011/21 – Relief for Contributions to Permanent Health Benefit Schemes and Tax Treatment of Benefits Received under Permanent Health Benefit SchemesUntitled
Revenue eBrief No. 011/21 27 January 2021 Relief for Contributions to Permanent Health Benefit Schemes and Tax Treatment of Benefits Received under Permanent Health Benefit Schemes Tax and Duty Manual Part 15-01-10 – Relief for Contributions to Permanent Health Benefit Schemes and Tax Treatment of Benefits Received under Permanent Health Benefit Schemes – has been updated […]
