Revenue seize approximately 7.3 million cigarettes at the Port of Cork

Revenue seize approximately 7.3 million cigarettes at the Port of Cork Today (08/03/2024), as a result of risk profiling and with the assistance of detector dog Rua, Revenue officers seized approximately 7.3 million cigarettes at the Port of Cork. The illicit cigarettes, branded ‘Lambert and Butler’, were discovered when Revenue officers examined an unaccompanied trailer […]

Revenue eBrief No. 062/24 – Stamp Duty Manual Section 80 'Company Reconstructions and Amalgamations' has been updated

Revenue eBrief No. 062/24 06 March 2024 Stamp Duty Manual Section 80 ‘Company Reconstructions and Amalgamations’ has been updated Stamp Duty Manual Section 80 – Reconstructions or amalgamations of companies has been updated in section 1.1 ‘Undertakings’, as follows: The following paragraph has been deleted: “In certain circumstances, the holding of an investment may constitute […]

Revenue seize 13.3 million cigarettes at Dublin Port

Revenue seize 13.3 million cigarettes at Dublin Port Today (06/03/2024), as a result of risk profiling and with the assistance of detector dog Milo, Revenue officers seized 13.3 million cigarettes at Dublin Port. The smuggled cigarettes of various brands, including ‘Marlboro Slims’, ‘Marlboro Gold’ and ‘L&M Red’, were discovered when Revenue officers examined an unaccompanied […]

Revenue eBrief No. 060/24 – VAT treatment of Construction services

Revenue eBrief No. 060/24 04 March 2024 VAT treatment of Construction services A new Tax and Duty Manual (TDM) VAT treatment of Construction services has been published to provide guidance on the VAT treatment of Construction services. The Reverse charge construction TDM has been marked as no longer relevant. A new TDM  Fixtures and Fittings has also been published to provide guidance on the […]

Revenue eBrief No. 059/24 – VAT treatment of negotiation services

Revenue eBrief No. 059/24 04 March 2024 VAT treatment of negotiation services A new Tax and Duty Manual (TDM) – VAT treatment of negotiation services in respect of financial services has been published to provide guidance on the VAT treatment of negotiation services in respect of financial services.

Revenue seize herbal cannabis worth €720,000 at Dublin Airport

Revenue seize herbal cannabis worth €720,000 at Dublin Airport Yesterday (02/03/2024), as a result of risk profiling, Revenue officers seized 36 kgs of herbal cannabis with an estimated value of €720,000 at Dublin Airport. The cannabis was discovered concealed in vacuum-packed packages within the baggage of a passenger who had disembarked a flight from Toronto, Canada. […]

Revenue eBrief No. 056/24 – Pension Manual Chapter 14 Amended

Revenue eBrief No. 056/24 01 March 2024 Pension Manual Chapter 14 Amended Pension Manual Chapter 14 which deals with Discontinuance of Schemes, has been updated to add a new paragraph 8 containing contact details for Pensions Branch in Large Cases – High Wealth Individuals’ Division.