Revenue seize drugs worth over €200,000 at Dublin Mail Centre
Revenue seize drugs worth over €200,000 at Dublin Mail Centre Yesterday (09/06/2021), as part of routine operations, Revenue officers at Dublin Mail Centre seized illegal drugs, including 10 kgs of herbal cannabis, 250 Zopiclone tablets, 30 grams of butane honey oil and 305 tablets of MDMA, with a combined estimated value of €208,000. The illegal […]
Revenue eBrief No.116/21 – High-Income Individuals' Restriction
Revenue eBrief No. 116/21 10 June 2021 High-Income Individuals’ Restriction Tax and Duty Manual Part 15-02a-05 – High-Income Individuals’ Restriction for Tax Year 2010 onwards – has been updated to remove references to reliefs which were subject to the restriction (“specified reliefs”) but which are no longer operative. A list of reliefs deleted in Finance Act 2020 is included in the […]
Revenue eBrief No.115/21 – Capital Acquisitions Tax – Collection and Enforcement Guidelines
Revenue eBrief No. 115/21 10 June 2021 Capital Acquisitions Tax – Collection and Enforcement Guidelines Tax and Duty Manual (TDM) Capital Acquisitions Tax Collection and Enforcement Guidelines has been amended to reflect the following: Technical guidance is provided in Sections 1 to 3. A table of historic CAT Thresholds has been inserted into Section 1.4. The content of TDM CAT Part 17 (Collection Issues) has […]
Revenue eBrief No.114/21 – Surcharge on undistributed income of service companies
Revenue eBrief No. 114/21 10 June 2021 Surcharge on undistributed income of service companies Tax and Duty Manual Part 13-02-06 – Surcharge on undistributed income of service companies – has been updated in respect of Revenue’s view of the activity carried on by a “Management Consultant” in the context of section 441 TCA 1997.