Revenue eBrief No. 041/22 – Stamp duty manual – Section 83D: Residential development refund scheme – updated
Revenue eBrief No. 041/22 23 February 2022 Stamp duty manual – Section 83D: Residential development refund scheme – updated Section 83D of the Stamp Duties Consolidation Act (SDCA) 1999 provides for a refund of the difference between the stamp duty at the rate of 2%, which applied prior to 11 October 2017, and subsequent increased […]
Revenue eBrief No. 040/22 – Taxation of Couriers
Revenue eBrief No. 040/22 23 February 2022 Taxation of Couriers Tax and Duty Manual Part 04-01-07 – Taxation of Couriers – has been updated to clarify how the engagement status of couriers will be determined and to highlight the requirement by some courier firms to file a Form 46G in relation to certain payments.
