Revenue eBrief No.113/21 – Married Persons and Civil Partnerships
Revenue eBrief No. 113/21 09 June 2021 Married Persons and Civil Partnerships Tax and Duty Manual Part 44-01-01 – Income tax treatment of married persons and civil partners – has been updated as follows: The “year of registration of civil partnership” relief can no longer be claimed. Any year for which such a claim could be made […]