Revenue eBrief No. 201/22 – Accounting for Mineral Oil Tax Manual
Revenue eBrief No. 201/22 22 November 2022 Accounting for Mineral Oil Tax Manual Appendix I of the Accounting for Mineral Oil Tax Manual has been updated to reflect changes to the Excise Duty Rates that apply from 12 October 2022. The historic rates of Mineral Oil Tax in Appendix XI have also been updated.
Revenue eBrief No. 200/22 – Non-resident corporate landlords within the charge to corporation tax
Revenue eBrief No. 200/22 22 November 2022 Corporation Tax: Relief for Terminal Loss in a Trade Tax and Duty Manual – Part 12-03-02 – Corporation Tax: Relief for Terminal Loss in a Trade has been updated in Section 4 to clarify the time limit for making a Terminal Loss Relief claim.