Revenue eBrief No. 031/24 – Enhanced Reporting Requirements – Revenue Online Events
Revenue eBrief No. 031/24 30 January 2024 Enhanced Reporting Requirements – Revenue Online Events Revenue is holding further online events in February through Eventbrite to give an overview of Enhanced Reporting Requirements (‘ERR’) for expenses/benefits paid without the deduction of tax to employees or directors. Reporting the details of these expenses and benefits applies from 1 January […]
Revenue eBrief No. 030/24 – Leasing of Machinery or Plant – General Principles of Taxation
Revenue eBrief No. 030/24 30 January 2024 Tax and Duty Manual 04-06-04 – Leasing of Machinery or Plant – General Principles of Taxation Tax and Duty Manual Part 04-06-04 – Leasing of Machinery or Plant – General Principles of Taxation has been updated. This is to reflect the general legislative framework applicable when calculating taxable profits and gains related […]
Revenue eBrief No. 029/24 – Capital Gains Tax (CGT) Farming Restructuring Relief
Revenue eBrief No. 029/24 30 January 2024 Capital Gains Tax (CGT) Farm Restructuring Relief Tax and Duty Manual Part 19-07-03b has been updated to reflect the amendment in section 3 of the Finance Act 2023 extending the relevant period in which the initial restructuring transaction must be completed from 30 June 2023 to 31 December 2025.
