Revenue eBrief No. 009/23 – Changes to the operation of 'Week 53' provisions
Revenue eBrief No. 009/23 16 January 2023 Changes to the operation of ‘Week 53’ provisions Tax and Duty Manual Part 42-04-07 – PAYE reviews where Week 53 applies, has been updated to reflect the Finance Act 2022 changes, as set out below. Amendment to section 480 of the Taxes Consolidation Act 1997, to provide that the Week 53 provisions […]
Revenue eBrief No. 008/23 – Stamp Duty- Section 31D Tax and Duty Manual (TDM)
Revenue eBrief No. 008/23 16 January 2023 Stamp Duty- Section 31D Tax and Duty Manual (TDM) Part 5 of the Stamp Duties Consolidation Act (SDCA) 1999 legislates for various anti-avoidance provisions, the following related Stamp Duty Manual has been updated to provide information on the interaction between certain sections contained in Part 5. Tax and […]
Revenue eBrief No. 007/23 – Stamp Duty: Section 31C Tax and Duty Manual
Revenue eBrief No. 007/23 16 January 2023 Stamp Duty: Section 31C Tax and Duty Manual Part 5 of the Stamp Duties Consolidation Act (SDCA) 1999 legislates for various anti-avoidance provisions, the following related Stamp Duty Tax and Duty Manual has been updated with details on the interaction between certain sections. Section 31C SDCA 1999: Shares deriving value […]
Revenue eBrief No. 006/23 – Removal of Vietnam from the Generalised System of Preferences (GSP) scheme.
Revenue eBrief No. 006/23 16 January 2023 Removal of Vietnam from the Generalised System of Preferences (GSP) scheme The Tax and Duty Manual – Preferential Origin – Appendix 2– has been updated as set out below: Removal of Vietnam from the Generalised System of Preferences (GSP) scheme. When a country enters into a bilateral trade agreement with […]
Revenue eBrief No. 005/23 – Changes to standard rate tax band and personal tax credits
Revenue eBrief No. 005/23 16 January 2023 Changes to standard rate tax band and personal tax credits As part of Budget 2023 the Minister for Finance announced the introduction of an income tax package which included changes to the value of the standard rate tax band and a number of personal tax credits. These changes […]
