Revenue eBrief No. 137/22 – Guidance on the Anti-hybrid rules
Revenue eBrief No. 137/22 29 June 2022 Guidance on the Anti-hybrid rules Tax and Duty Manual Part 35C-00-01 – Guidance on the Anti-hybrid rules – has been updated for Finance Act 2021 to reflect amendments to: Section 3: Interpretation (Section 835Z) for the broadening of the definition of “entity” to include forms of business that do not have […]
Revenue seize herbal cannabis, cigarettes and alcohol worth over €330,000
Revenue seize herbal cannabis, cigarettes and alcohol worth over €330,000 Over the course of the last week, Revenue seized 11 kgs of herbal cannabis, 150,000 illegal cigarettes and over 1,700 litres of alcoholic cocktails. The details are summarised below: On Monday (27/06/2022), as a result of routine profiling, Revenue officers seized over 1,700 litres of […]
Revenue eBrief No. 136/22 – Non-resident students exercising a short-term employment in the State
Revenue eBrief No. 136/22 29 June 2022 Non-resident students exercising a short-term employment in the State Tax and Duty Manual Part 45-01-02 – Non-resident students exercising a short-term employment in the State – has been updated to reflect the change made to the Personal Tax Credit by Finance Act 2021. The tax credit available has […]
