Revenue eBrief No. 142/24 – Stamp Duty Manual – Part 7: Section 79 Conveyances and transfers of property between certain bodies corporate – Updated
Revenue eBrief No. 142/24 21 May 2024 Stamp Duty Manual – Part 7: Section 79 Conveyances and transfers of property between certain bodies corporate – Updated Section 79 of the Stamp Duties Consolidation Act 1999 provides for a stamp duty exemption to apply on certain instruments that have the effect of conveying or transferring a […]
Revenue eBrief No. 141/24 – Residence of Trusts (other than Unit Trusts) and of Estates under administration- Ireland and the United Kingdom
Revenue eBrief No. 141/24 21 May 2024 Residence of Trusts (other than Unit Trusts) and of Estates under administration- Ireland and the United Kingdom Tax and Duty Manual Part 34-00-02 has been updated to incorporate changes to Article 4(3) of the Double Tax Treaty between Ireland and the United Kingdom arising from the Multilateral Convention to Implement […]
Revenue eBrief No. 140/24 – Revenue Guidelines for Determining Employment Status for Taxation purposes
Revenue eBrief No. 140/24 21 May 2024 Revenue Guidelines for Determining Employment Status for Taxation purposes A new Tax and Duty Manual (TDM) has been created to outline the implications for determining employment status for taxation purposes arising from the Supreme Court judgement in the Karshan case. The TDM, Part 05-01-30 ‘Revenue Guidelines for Determining employment […]
Revenue eBrief No. 139/24 – The provision of miscellaneous benefits
Revenue eBrief No. 139/24 21 May 2024 The provision of miscellaneous benefits Tax and Duty Manual Part 05-01-01l – Chapter 12 – The provision of miscellaneous benefits – has been updated. The main updates relate to the following: in paragraph 8.1 to provide additional guidance in regard to the tax treatment of examination awards; and in […]
