Revenue eBrief No. 079/22 – Childcare Services Relief
Revenue eBrief No. 079/22 01 April 2022 Childcare Services Relief Tax and Duty Manual Part 07-01-29 – Childcare Services Relief – has been updated as follows: The Covid-19 related temporary concession regarding the provision of childcare services in a child’s own home is being withdrawn from 30 April 2022. An individual cannot qualify for Childcare Services Relief (section […]
Revenue eBrief No. 078/22 – EU Mandatory Disclosure of Reportable Cross-Border Arrangements
Revenue eBrief No. 078/22 01 April 2022 EU Mandatory Disclosure of Reportable Cross-Border Arrangements Tax and Duty Manual Part 33-03-03 – EU Mandatory Disclosure of Reportable Cross-Border Arrangements (DAC6) – has been updated (in sections 2, 4 and 5) to reflect changes introduced by Finance Act 2021 and to provide additional guidance on the various hallmarks, filing obligations, […]
