Revenue eBrief No. 140/23 – Expression of Doubt (Full Self-Assessment)
Revenue eBrief No. 140/23 07 June 2023 Expressions of Doubt (41a-03-00) Tax and Duty Manual 41a-03-00 Expression of Doubt (Full Self-Assessment) IT/CT/CGT has been amended in paragraph 3. This is to clarify that even where an Expression of Doubt has been accepted as genuine, interest will apply where a liability is due and has not been paid within 30 days […]
Revenue eBrief No. 139/23 – Payment of Preliminary Corporation Tax
Revenue eBrief No. 139/23 07 June 2023 Payment of Preliminary Corporation Tax Tax and Duty Manual Part 41A-07-02 – Payment of Preliminary Corporation Tax, has been amended in paragraph 3. This is to clarify that if close company surcharges apply, those amounts should be included in the calculating the CT for the preceding accounting period when determining […]
