Revenue eBrief No. 083/21

14 April 2021

Cessation of a trade or profession or change in accounting date – review of preceding year

Tax and Duty Manual Part 04-03-05 – Cessation of a trade or profession or change in accounting date – review of preceding year -has been updated to include examples demonstratingthe approach to be adopted when a revision of a preceding year is required due to a permanent cessation of a trade or profession.