Revenue eBrief No. 199/22 – Non-resident corporate landlords within the charge to corporation tax
Revenue eBrief No. 199/22 21 November 2022 Non-resident corporate landlords within the charge to corporation tax The following Tax and Duty Manuals (TDMs) have been updated to reflect changes introduced in Finance Act 2021 to the taxation of non-Irish resident corporate landlords in receipt of Irish rental income. TDM Part 02-02-01 – Corporation Tax – General Background – has […]
Revenue eBrief No. 198/22 – Accelerated loss relief for companies adversely impacted by the Covid-19 pandemic restrictions
Revenue eBrief No. 198/22 21 November 2022 Accelerated loss relief for companies adversely impacted by the Covid-19 pandemic restrictions Section 11 of the Financial Provisions (Covid-19) (No. 2) Act 2020 introduced a new section 396D in the Taxes Consolidation Act 1997 (“TCA”). Section 396D TCA provided for a temporary acceleration of corporation tax loss relief for accounting periods affected […]
Revenue eBrief No. 197/22 – Emergency accommodation and ancillary services
Revenue eBrief No. 197/22 21 November 2022 Emergency accommodation and ancillary services The VAT Tax and Duty Manual on Emergency accommodation and ancillary services has been updated to provide clarity with regard to the supply of emergency accommodation.
