Revenue eBrief No. 105/22 – Import of Motor Vehicles from the UK

Revenue eBrief No. 105/22 05 May 2022 Import of Motor Vehicles from the UK Tax and Duty Manual Import of Motor Vehicles from the UK has been updated to provide additional guidance on how to register for C&E to facilitate the submission of an import declaration using the import declaration portal in the Customs import system, […]

Revenue eBrief No. 104/22 – Exempt Unit Trusts (EUTs)

Revenue eBrief No. 104/22 05 May 2022 Exempt Unit Trusts (EUTs) Tax and Duty Manual Part 27-01-01, which provides for guidance regarding EUTs and the basis of their exemption from tax, has been updated to: reference the updated Form EUT1 and the relevant details required to be disclosed therein, and remove old references to the introduction of […]