Revenue highlights potential tax implications arising from misuse of the planning appeals system
Revenue highlights potential tax implications arising from misuse of the planning appeals system Today, (08/12/2023), Revenue noted concerns regarding misuse of the planning appeals system reflected in the Oireachtas and recent media reports and public commentary. Revenue wishes to draw attention, having regard to tax compliance obligations, to the potentially serious consequences for any individual […]
Revenue eBrief No. 255/23 – Investment Undertakings
Revenue eBrief No. 255/23 08 December 2023 Investment Undertakings Tax and Duty Manual Part 27-01A-02 Investment Undertakings has been updated: To make reference to the Pan-European Pension Product (PEPP) provisions introduced by section 21 Finance Act 2022, and To remove references to Approved Minimum Retirement Funds (AMRFs), reflecting Finance Act 2021 amendments. In addition, the following material […]