Revenue eBrief No. 071/21 – Tax and Duty Manual Part 09-02-05 – Capital allowances for intangible assets – updated
Revenue eBrief No. 071/21 31 March 2021 Tax and Duty Manual Part 09-02-05 – Capital allowances for intangible assets – updated Revenue Tax and Duty Manual Part 09-02-05 – Capital Allowances for Intangible Assets – provides guidance on the operation of section 291A of the Taxes Consolidation Act 1997 (“TCA 1997”), which makes provision for capital allowances for expenditure […]
