Revenue seize contraband worth over €600,000 in Dublin, Cork and Meath
Revenue seize contraband worth over €600,000 in Dublin, Cork and Meath Today (16/03/2023), as part of routine checks, Revenue officers seized over 79,000 cigarettes and 57 litres of alcohol during the search of a vessel in Ringaskiddy, County Cork. The contraband goods, worth over €63,000 and representing a potential loss to the Exchequer of almost […]
Revenue eBrief No. 072/23 – Controlled Foreign Company Rules – Finance Act 2022
Revenue eBrief No. 072/23 16 March 2023 Controlled Foreign Company Rules Tax and Duty Manual – Part 35b-01-01 Controlled Foreign Company (CFC) Rules – refers to section 835YA of the Taxes Consolidation Act 1997 and concerns Irish defensive measures in respect of the CFC rules. Chapter 11 of this manual has been updated to reflect an amendment introduced by […]
Revenue eBrief No. 071/23 – The Provision of Preferential Loans has been updated
Revenue eBrief No. 071/23 15 March 2023 The Provision of Preferential Loans has been updated Tax and Duty Manual Chapter 4 Part 05-01-01d – The Provision of Preferential Loans – has been updated. The main changes relate to the removal of obsolete material in section 5.
Revenue eBrief No. 070/23 – Geographical Indication for Irish Whiskey and Irish Poteen Manual
Revenue eBrief No. 070/23 16 March 2023 Geographical Indication for Irish Whiskey and Irish Poteen Manual Tax and Duty Manual – Geographical Indication for Irish Whiskey & Irish Poteen Verification Procedures Manual – has been updated as follows. Section 5.2.1 and Appendix 6 have been updated to provide further clarification regarding the verification of distilleries filling new […]
Revenue eBrief No. 069/23 – Examinership Caseworking Guidelines
Revenue eBrief No. 069/23 16 March 2023 Examinership Caseworking Guidelines Tax and Duty Manual Examinership Caseworking Guidelines has been amended as follows: References to the Companies (Miscellaneous Provisions) (COVID-19) Act 2020 – Extension of an Examinership to 150 days (previously 100 days) have been removed. Paragraph 6.4 – Conditions for a Successful Scheme – The […]
Revenue eBrief No. 068/23 – Annual average exchange rates and Lloyds sterling conversion rates
Revenue eBrief No. 068/23 16 March 2023 Annual average exchange rates and Lloyds sterling conversion rates Tax and Duty Manual Part 04-06-12 – Annual average exchange rates and Lloyds sterling conversion rates – has been updated to include the average market mid-closing rate v Euro, and the Lloyds sterling conversion rate, for the calendar year 2022.