eBrief Archive

• 2012
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• 2010
• 2009
• 2008
• 2007
• 2006
• 2005
• 2004

2012

• eBrief No. 73/12: Christmas Period Payment & Banking Arrangements
• eBrief No. 72/12: Value-Added Tax - Section 56 Zero-Rating of Goods and Services ? Interpretation of total turnover for the purposes of determining if an applicant?s qualifying turnover exceeds 75% of total turnover
• eBrief No. 71/12: VAT - Reduction in the Farmers' Flat-rate Addition ? 1 January 2013
• eBrief No. 70/12: VAT treatment of the Hiring or Leasing of Means of Transport
• eBrief No. 69/12: Treatment of Restricted Stock Units by Payroll Operators
• eBrief No. 68/12: Preliminary Tax Requirements for 2012 - Interaction with Credit for Withholding Taxes
• eBrief No. 67/12: VAT ? New Invoicing Rules ? 1 January 2013
• eBrief No. 66/12: Application of VAT to the supply by a public body of facilities for taking part in sporting and physical education activities
• eBrief No. 65/12: Important Information for eRCT Customers
• eBrief No. 64/12: Return by employer of employees who availed of relief under the Special Assignee Relief Programme (SARP)
• eBrief No. 63/12: Value-Added Tax - Section 56 Zero-Rating of Goods and Services
• eBrief No. 62/12: Monitoring Compliance with Transfer Pricing rules contained in Part 35A TCA 1997
• eBrief No. 61/12: Extension of eRepayment Facility
• eBrief No. 60/12: Agent Services and My Services screens in ROS
• eBrief No. 59/12: eRegistration - Recent Enhancements & Return of Paper Applications
• eBrief No. 58/12: RCT for Principal Contractors. Extension of transitional arrangement.
• eBrief No. 57/12: Update regarding the Submission of Financial Statements in iXBRL
• eBrief No. 56/12: Tax Treatment of Stocklending/Sale and Repurchase (repo) Transactions
• eBrief No. 55/12: Reduced Frequency of Tax Returns and Payments
• eBrief No. 54/12: ROS Enhancements
• eBrief No. 53/12: 2011 Form 11 PRSA relief and Form 1 Surcharge on Undistributed Trust Income - Clarifications
• eBrief No. 52/12: Revised arrangements for PAYE Tax Agency Services - Clarification
• eBrief No. 51/12: Capital Acquisitions Tax - Agricultural Relief
• eBrief No. 50/12: Domicile Levy
• eBrief No. 49/12: Extended deadline for ROS Customers in respect of RACs, PRSAs & AVCs
• eBrief No. 48/12: Tax Treatment of Debt Issuance Costs
• eBrief No. 47/12: Extended ROS Support Opening Hours for Pay & File 2012
• eBrief No. 46/12: ROS Pay & File Deadline 15th November 2012
• eBrief No. 45/12: Advice for Farmers Making Their Form 11 Return: Poor Quality Completion of Forms Draws Unnecessary Attention from Revenue
• eBrief No. 44/12: New Approaches to Promoting Revenue's Pay and File Campaign
• eBrief No. 43/12: Interest payments and section 246(3)(h)(I) of the Taxes Consolidation Act 1997
• eBrief No. 42/12: Centralisation of Services in South West Region
• eBrief No. 41/12: Revised Pharmacists Scheme for VAT
• eBrief No. 40/12: Revised arrangements for PAYE Tax Agency Services
• eBrief No. 39/12: Important information for subcontractors on the electronic Relevant Contracts Tax (RCT) system
• eBrief No. 38/12: Enhancements to ROS Revenue Record
• eBrief No. 37/12: Changes to the treatment of taxable Illness Benefit paid to PAYE employees by the Department of Social Protection (DSP)
• eBrief No. 36/12: Deduction for income earned in certain foreign states (FED)
• eBrief No. 35/12: Tax Briefing Issue No. 04/12: Submission of Financial Statements in iXBRL
• eBrief No. 34/12: Credit Card Payments Using the Revenue On-Line Service
• eBrief No. 33/12: Tax Briefing Issue No. 03/12: EU Emissions Trading Scheme
• eBrief No. 32/12: Enhancements to eRegistration System
• eBrief No. 31/12: Stamp Duty and Self Assessment
• eBrief No. 30/12: VAT treatment of Services connected with Immovable Property
• eBrief No. 29/12: Special Assignee Relief Programme (SARP)
• eBrief No. 28/12: New Contact Arrangements for ROS Payments
• eBrief No. 27/12: Tax and Universal Social Charge (USC) treatment of employment income arising to flight crew members
• eBrief No. 26/12: Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2012 (S.I. No. 156 of 2012)
• eBrief No. 25/12: Repayments, Time Limits and Offsets of Tax
• eBrief No. 24/12: Enhancement to Pre-population of ROS Form 11 - ROS release weekend 12/13 May
• eBrief No. 23/12: VAT Treatment on Supplies of Bread
• eBrief No. 22/12: VAT treatment of Education and Vocational Training and Retraining Services
• eBrief No. 21/12: Tax Briefing Issue No. 02/12: Securitisation Transactions
• eBrief No. 20/12: Tax Briefing Issue No. 01/12: Finance Bill 2012 - VAT Update
• eBrief No. 19/12: Capital Acquisitions Tax - Discretionary Trust Tax
• eBrief No. 18/12: Pay & File for Self Assessed Income Tax and Capital Acquisitions Tax - Use of Revenue On-Line Service - Extension of filing/payment date in 2012
• eBrief No. 17/12: Mandatory Electronic Filing and Payment ? Implementation of Phase 4
• eBrief No. 16/12: Disclosure of information to Mortgagees in Possession (MIP's), Asset Receivers and other Receivers to enable them to meet their obligations under Value-Added Tax legislation.
• eBrief No. 15/12: Corporation Tax Returns for accounting periods ending in the year ended 31 December 2010 ? Compliance Reminder Letters issued to non-filers
• eBrief No. 14/12: New RCT System - Freezing of subcontractors' rates for first three months in 2012
• eBrief No. 13/12: Revenue and Department of Social Protection Pensions
• eBrief No. 12/12: Universal social charge and capital allowances ? 2011 Form 11
• eBrief No. 11/12: Average Market Mid-Closing Exchange Rates v Euro
• eBrief No. 10/12: Income Tax Return Forms 2011
• eBrief No. 09/12: Application for Separate Assessment
• eBrief No. 08/12: New ROS Inbox and Information Services Improvements
• eBrief No. 07/12: Income Tax Returns for 2010 ? Compliance Reminder Letters issued to Non-Filers
• eBrief No. 06/12: Retention of Tax Records in Electronic Format
• eBrief No. 05/12: The application of Universal Social Charge (USC) to social welfare-type payments
• eBrief No. 04/12: List of Defaulters
• eBrief No. 03/12: P35 Return Filing - Importance of Recording the Correct PPS Number for Employees
• eBrief No. 02/12: Income and Corporation tax returns for 2011
• eBrief No. 01/12: Mandatory eFiling

2011

• eBrief No. 86/11: Attachment of Wages/Salaries under S.1002 TCA 1997
• eBrief No. 85/11: Taxes Consolidation Act 1997 Notes for Guidance (Finance (No. 3) Act 2011 Edition)
• eBrief No. 84/11: Tax and Universal Social Charge (USC) treatment of income arising from having or exercising the public office of director of an Irish incorporated company
• eBrief No. 83/11: Important end of year information for Relevant Contracts Tax Contractors
• eBrief No. 82/11: Universal Social Charge (USC) and income levy - employees resident and working in non tax treaty countries
• eBrief No. 81/11: "Cross-Border" workers and Universal Social Charge (USC)
• eBrief No. 80/11: Universal Social Charge Regulations 2011 (S.I. 658 of 2011)
• eBrief No. 79/11: Commencement of the Modernised e-based scheme of Relevant Contracts Tax (RCT)
• eBrief No. 78/11: Return of Payments (Insurance Undertakings) Regulations 2011
• eBrief No. 77/11: VAT and Medical Services
• eBrief No. 76/11: Budget 2012 - VAT ? Increase in standard rate from 21% to 23% effective from 1 January 2012
• eBrief No. 75/11: Notes for Guidance ? VAT Directive Implementing Regulation
• eBrief No. 74/11: Income Tax Relief for investment in Corporate Trades - Business Expansion (BES), Seed Capital (SC), and Employment and Investment Incentive (EII) Schemes
• eBrief No. 73/11: Capital Acquisitions Tax ? Section 84 CATCA 2003 exemption relating to qualifying expenses of incapacitated persons.
• eBrief No. 72/11: The extended "ARF option" and Buy-Out-Bonds
• eBrief No. 71/11: Tax Payment Difficulties - Streamlining of Revenue Procedures
• eBrief No. 70/11: Value-Added Tax - Bakery Products and Food Supplements
• eBrief No. 69/11: Changes to the operation of Relevant Contracts Tax (RCT) - C2 Applications
• eBrief No. 68/11: ROS Pay & File Deadline 2011
• eBrief No. 67/11: Relevant Contracts Tax (RCT) - Important note relating to C2 applications
• eBrief No. 66/11: Reduced frequency of tax returns and payments
• eBrief No. 65/11: Recording of Losses Forward on Form CT1
• eBrief No. 64/11: Pay & File 2011
• eBrief No. 63/11: Taxes Consolidation Act 1997 Notes for Guidance (Finance (No. 2) Act 2011 Edition)
• eBrief No. 62/11: eRegistration
• eBrief No. 61/11: Payment of tax by Credit Card
• eBrief No. 60/11: ROS Pay & File Deadline 15th November 2011
• eBrief No. 59/11: P60 Template
• eBrief No. 58/11: Extended ROS Support Opening Hours for Pay & File 2011
• eBrief No. 56/11: Domicile Levy
• eBrief No. 55/11: Changes to the operation of Relevant Contracts Tax (RCT)
• eBrief No. 54/11: Change to the operation of the Universal Social Charge from 1 January 2012
• eBrief No. 53/11: Computation of Amount for 2011 Preliminary Tax as shown on 2010 Notice of Assessment
• eBrief No. 52/11: Pre-Population of ROS Form 11 and ROS Form CT1 ? Clarification
• eBrief No. 51/11: Conditional Audit Settlement Offers
• eBrief No. 50/11: VAT treatment of admission fees to Historic Houses and Gardens and certain other admissions to, and rights over, property.
• eBrief No. 49/11: VAT - Admissions to cultural, artistic, sporting, scientific, educational, entertainment, or similar events.
• eBrief No. 48/11: Finance (No.2) Act 2011 ? Levy on Pension Schemes
• eBrief No. 47/11: Revised Pay and File date for Capital Acquisitions Tax 2011
• eBrief No. 46/11: Mandatory Electronic Filing and Payment of Tax ? Implementation of Phase 3B
• eBrief No. 45/11: Finance (No. 3) Act 2011 signed into law
• eBrief No. 44/11: ROS Form CT1 2011
• eBrief No. 43/11: Changes to the operation of Relevant Contracts Tax (RCT)
• eBrief No. 42/11: Agent access to Income Levy details via ROS
• eBrief No. 40/11: Restriction on the allowance of Capital Losses - Section 546A TCA 1997
• eBrief No. 39/11: Levy on Pension Schemes
• eBrief No. 38/11: Limit on Tax?Relieved pension funds. New Form 787S for use where income tax is deducted under Case IV from a chargeable excess.
• eBrief No. 37/11: VAT ? 9% rate on certain goods and services from 1 July 2011
• eBrief No. 36/11: Employer contributions to PRSAs - Income Tax, PRSI and USC
• eBrief No. 35/11: Returns of Payments (Government Departments and Other Bodies) Regulations 2011
• eBrief No. 34/11: Changes to the operation of Relevant Contracts Tax (RCT)
• eBrief No. 33/11: Stamp Duty - Mandatory Electronic Filing and Payment
• eBrief No. 32/11: Mandatory Electronic Filing and Payment of Tax ? Implementation of Phase 3A Update
• eBrief No. 31/11: Form CT1 2011
• eBrief No. 30/11: Form 46G(company) and mandatory eFiling
• eBrief No. 29/11: VAT and Charitable Donations via SMS Text Message
• eBrief No. 28/11: eFiling Third Party Returns
• eBrief No. 27/11: Taxation of Retirement Lump Sums ? New form where income tax is deducted under Case IV at the standard rate
• eBrief No. 26/11: Preliminary Tax for 2011 and Universal Social Charge (USC)
• eBrief No. 25/11: Mandatory Disclosure of Certain Transactions - Reminder
• eBrief No. 24/11: Share-Based Remuneration - Finance Act 2011 Changes
• eBrief No. 23/11: Pay & File for Self Assessed Income Tax - Use of Revenue On-Line Service - Extension of filing/payment date in 2011
• eBrief No. 22/11: Value-Added Tax (Refund of Tax) (No. 25) Order, 1993
• eBrief No. 21/11: eRegistration
• eBrief No. 20/11: Pre-population of 2010 ROS Form 11
• eBrief No. 19/11: Annual membership fees of a professional body - Employees and Office Holders
• eBrief No. 18/11: Tax exemption for New Start-up Companies
• eBrief No. 17/11: Share-Based Remuneration - Finance Act 2011 Changes
• eBrief No. 16/11: VAT ? Reverse Charge on Supplies of Scrap Metal - New Rules from 1 May 2011.
• eBrief No. 15/11: Stamp Duty on Transfers of Property by Housing Authorities / The Affordable Home Partnership.
• eBrief No. 14/11: Deposit Interest Retention Tax (DIRT) - Commencement Orders and New Pay & File Arrangements
• eBrief No. 13/11: Code of Practice for Revenue Audit
• eBrief No. 12/11: Changes to the operation of Relevant Contracts Tax (RCT)
• eBrief No. 11/11: ROS Form 11 2010 ? Retirement Annuity Relief
• eBrief No. 10/11: Pensions: Personal Fund Threshold Notification Form
• eBrief No. 09/11: Mandatory Disclosure of Certain Transactions Forms
• eBrief No. 08/11: Taxation of Doctors engaged by General Practitioners (GPS) and Form P35 Filing Deadline
• eBrief No. 07/11: Reminder to Principal Contractors and their agents - Form RCT35 2010 Filing Information
• eBrief No. 06/11: Income Tax (Relevant Contracts) (Amendment) Regulations 2010
• eBrief No. 05/11: Average Market Mid-Closing Exchange Rates v Euro
• eBrief No. 04/11: Mandatory Electronic Filing and Payment of Tax ? Implementation of Phase 3
• eBrief No. 03/11: Relevant Contracts Tax (RCT) in Liquidation, Receivership or Examinership
• eBrief No. 02/11: Mandatory Disclosure of Certain Transactions Regulations 2011 (S.I. No.7 of 2011)
• eBrief No. 01/11: P35 Refunds and P35 Amendments

2010

• eBrief No. 99/10: Value-Added Tax Regulations 2010 (S.I. 639 of 2010)
• eBrief No. 98/10: Important end of year information for Relevant Contracts Tax Contractorsl
• eBrief No. 97/10: Revenue Pensions Manual
• eBrief No. 96/10: Employer Copy of Tax Credit Certificate
• eBrief No. 95/10: New Bulk Upload facility introduced for Electronic Vat Refunds (EVR)
• eBrief No. 94/10: Notice to Bank of Scotland (Ireland) customers
• eBrief No. 93/10: Capital Gains Tax
• eBrief No. 92/10: eRegistration
• eBrief No. 91/10: Important end of year information for Relevant Contracts Tax (RCT) Contractors
• eBrief No. 90/10: Practitioners Access to Client Employers? Tax Credit Certificates
• eBrief No. 89/10: Capital Gains Tax
• eBrief No. 88/10: New Revenue On-Line Services
• eBrief No. 87/10: Mandatory Electronic Filing and Payment of Tax - Notice of Deferral of Implementation Date for Phase 3
• eBrief No. 86/10: Value-Added Tax Consolidation Act 2010
• eBrief No. 85/10: Deadline for submission of VAT Refund Applications for 2009 by Taxable Persons not Established in the Member State of Refund
• eBrief No. 84/10: P60 Template
• eBrief No. 83/10: ROS Form 11 2009
• eBrief No. 82/10: Business Expansion Scheme (BES) ? Annual Reminder in respect of Requests for 'Outline Approval'
• eBrief No. 81/10: Code of Practice for Revenue Audit
• eBrief No. 80/10: Centralisation of Stamping to Dublin
• eBrief No. 79/10: Reduced frequency of tax returns and payments
• eBrief No. 78/10: VAT Consolidation Bill 2010
• eBrief No. 77/10: Renewal of C2 cards with an expiry date of 31 December 2010
• eBrief No. 76/10: Value-Added Tax ? Gambling
• eBrief No. 75/10: Pay & File 2010: Unregistered/Unlinked Clients
• eBrief No. 74/10: 4 Year Limit on Tax Repayment Claims (Section 865 TCA 1997)
• eBrief No. 73/10: Extended ROS Support Opening Hours for Pay & File 2010
• eBrief No. 72/10: Capital Acquisitions Tax ? Pay and File
• eBrief No. 71/10: Value-Added Tax ? Ink Cartridges
• eBrief No. 70/10: Pay & File ? Manual Returns
• eBrief No. 69/10: Extracts from Accounts ? Form 11/CT1 ? Guidance for Practitioners
• eBrief No. 68/10: Share Farming
• eBrief No. 67/10: Code of Practice for Revenue Audit
• eBrief No. 66/10: ROS PAY & FILE Deadline 16th November 2010
• eBrief No. 65/10: Finance Act 2010 - Changes to Probate & Capital Acquisition Tax
• eBrief No. 64/10: Employer's Guide to PAYE
• eBrief No. 63/10: Pay & File 2010
• eBrief No. 62/10: Tax Relief for Pension Contributions: Application of Earnings Limit in the case of Doctors with General Medical Services (GMS) and private practice income
• eBrief No. 61/10: High Income Individuals? Restriction
• eBrief No. 60/10: Income Levy
• eBrief No. 59/10: Revenue On-line Service Form 11 Amendments
• eBrief No. 58/10: Stamp Duty - e-Stamping ? Update of Frequently Asked Questions
• eBrief No. 57/10: Capital Acquisitions Tax - ROS Form IT38
• eBrief No. 56/10: VAT and Public Bodies
• eBrief No. 55/10: Treatment of Certain Patent Royalties Paid to Companies Resident Outside the State
• eBrief No. 54/10: VAT Treatment of "Forced Sales" and similar situations involving a Mortgagee in Possession or an Asset Receiver.
• eBrief No. 53/10: Tax Briefing Supplement
• eBrief No. 52/10: Intangible Assets Scheme under Section 291A Taxes Consolidation Act 1997
• eBrief No. 51/10: Changes to CAT and Probate ? Finance Act 2010 ? Update of Frequently Asked Questions
• eBrief No. 50/10: Proposed Extension of Mandatory E-Filing/Payment. Consultation Document.
• eBrief No. 49/10: European Communities (Value-Added Tax) Regulations 2010
• eBrief No. 48/10: VAT on Property (Transitional VAT deductibility adjustment measure for the supply of housing by public bodies)
• eBrief No. 47/10: The remittance basis of assessment as regards UK source income and chargeable gains
• eBrief No. 46/10: Agents ROS PAYE Service
• eBrief No. 45/10: Clawback of ?section 23 type? relief in death cases
• eBrief No. 44/10: Mandatory disclosure of Certain Transactions Consultation
• eBrief No. 43/10: Mandatory disclosure of Certain Transactions
• eBrief No. 42/10: Capital Acquisitions Tax Consolidation Act 2003
• eBrief No. 41/10: Transfer Pricing Documentation Obligations
• eBrief No. 40/10: Setting up new Agent Links
• eBrief No. 39/10: Tax Exemption for New Start-Up Companies
• eBrief No. 38/10: Changes to Capital Acquisitions Tax and Probate - New Forms
• eBrief No. 37/10: Changes to Capital Acquisitions Tax and Probate Administration
• eBrief No. 36/10: Natural Gas Carbon Tax Regulations 2010 (S.I. 191 of 2010)
• eBrief No. 35/10: Notice to Halifax customers
• eBrief No. 34/10: Form CC-Rep - Application for refund of Mineral Oil Tax Carbon Charge (MOTCC) by Greenhouse Gas Emissions Permit holder
• eBrief No. 33/10: Income Levy
• eBrief No. 32/10: FAQs on the use of the ROS PAYE Service by Agents for Clients
• eBrief No. 31/10: Update of VAT on Property Guide
• eBrief No. 30/10: Control of Excisable Products Regulations 2010 (S.I. 146 of 2010)
• eBrief No. 29/10: Travel Agent?s Margin Scheme
• eBrief No. 28/10: Stamp Duty and the Land and Conveyancing Law Reform Act 2009
• eBrief No. 27/10: Natural Gas Carbon Tax (NGCT)
• eBrief No. 26/10: Dividend Withholding Tax
• eBrief No. 25/10: Value-Added Tax Amendment Regulations 2010 (S.I. 144 of 2010)
• eBrief No. 24/10: Information Leaflet on cash registers and point of sale systems
• eBrief No. 23/10: Finance Act 2010: A Guide to Changes to Probate & Capital Acquisitions Tax
• eBrief No. 22/10: Unapproved Employee Share Schemes - Return of Information 2009
• eBrief No. 21/10: New VAT rules for trading in greenhouse gas emission allowances within the State
• eBrief No. 20/10: Underlying Tax Project ? Clanwilliam Court
• eBrief No. 19/10: The VAT Capital Goods Scheme - Direct Taxes Implications
• eBrief No. 18/10: ROS Release 26 March 2010
• eBrief No. 17/10: Pay & File ? Revenue On-Line Service - Extension of filing date in 2010
• eBrief No. 16/10: VAT - Cooking Chocolate
• eBrief No. 15/10: 2009 ROS Form 11
• eBrief No. 14/10: Upgrade of ROS P35
• eBrief No. 13/10: Upgrade of Revenue's Secure Email
• eBrief No. 12/10: Extension of time limit for errors discovered in completing the Form RCT 35 2009
• eBrief No. 11/10: ROS Release ? Form 11 2010 and Form CT1 2011
• eBrief No. 11/10: The remittance basis of assessment as regards UK source income and chargeable gains
• eBrief No. 10/10: Finance Bill 2010 - VAT measures relating to 'transitional properties'.
• eBrief No. 100/10: European Union (Value-Added Tax) Regulations 2010 (S.I. 612 of 2010)
• eBrief No. 09/10: Approved employee share schemes - Extended date for filing returns of information
• eBrief No. 08/10: Unapproved employee share schemes - Extended date for filing returns of information
• eBrief No. 07/10: Important end of year information for Relevant Contracts Tax Contractors - Reminder
• eBrief No. 06/10: Average Market Mid-Closing Exchange Rates v Euro
• eBrief No. 05/10: Clarification of certain matters relating to employment vs. self employment status
• eBrief No. 04/10: VAT treatment of Deeds of Variation to leases
• eBrief No. 03/10: Mandatory Electronic Filing and Payment of Tax ? Clarification of companies included in Phase 2
• eBrief No. 02/10: Capital Acquisitions Tax ? 2010 Group Thresholds
• eBrief No. 01/10: Exemption from Encashment Tax for "Qualifying Company" within the meaning of Section 110 of the Taxes Consolidation Act, 1997.

2009

• eBrief No. 93/09: Value-Added Tax (Amendment) (No. 2) Regulations 2009 (S.I. 577 of 2009)
• eBrief No. 92/09: Removal of the ROS Homepage - revised method of accessing ROS
• eBrief No. 91/09: Margin Scheme for Dealers of Second-hand Cars and Agricultural Machinery
• eBrief No. 90/09: New Electronic VAT Refund (EVR) procedures with effect from 1 January 2010
• eBrief No. 89/09: Research and Development (R&D) Tax Credits
• eBrief No. 88/09: Value-Added Tax ? VAT Package Regulations and a new VAT Information Leaflet on the VAT intra-Community Place of Supply of Services Rules.
• eBrief No. 87/09: Important end of year information for Relevant Contracts Tax Contractors.
• eBrief No. 86/09: Capital Gains Tax ? Compulsory Purchase ? Section 542(1)(d) Tax Consolidation Act 1997
• eBrief No. 85/09: Individuals described as 'locums' engaged in the fields of medicine, health care and pharmacy
• eBrief No. 84/09: Value-Added Tax ? Bad Debt Relief
• eBrief No. 83/09: VAT Rate Change ? Budget 2010
• eBrief No. 82/09: New e-Stamping Regulations
• eBrief No. 81/09: Important end of year information for Relevant Contracts Tax (RCT) Contractors
• eBrief No. 80/09: CT/IT and CGT refunds
• eBrief No. 79/09: Business Expansion Scheme (BES) ? Annual Reminder in respect of Requests for 'Outline Approval'
• eBrief No. 78/09: Reduced frequency of tax returns and payments for Employers PAYE/PRSI and VAT - extension to newly eligible customers
• eBrief No. 77/09: CT/IT and CGT refunds
• eBrief No. 76/09: Negligible Value Claim ? shares in Anglo Irish Bank
• eBrief No. 75/09: Confirmation of the time of supply for VAT on property transactions
• eBrief No. 74/09: Renewal of C2 cards with an expiry date of 31 December 2009
• eBrief No. 73/09: Travel Agent's Margin Scheme
• eBrief No. 72/09: New VAT Act - Consultation with Interested Parties
• eBrief No. 71/09: Extension of Voluntary Disclosure Initiative for Interest Reporting to include Credit Unions.
• eBrief No. 70/09: 'VAT treatment of investment management services supplied in relation to Self-Directed Life Assurance Bonds' is now available on the Revenue website.
• eBrief No. 69/09: 'Tax Relief for Pension Contributions: Application of Earnings Limit - Transitional Arrangements for 2008'
• eBrief No. 68/09: Pay & File 2009: Unregistered/Unlinked Clients
• eBrief No. 67/09: Email Scam
• eBrief No. 66/09: Customer Service Standards
• eBrief No. 65/09: 4 Year Limit on Tax Repayment Claims (Section 865 TCA 1997)
• eBrief No. 64/09: Survey of Small and Medium Sized Business Customers 2008: Results and Analysis
• eBrief No. 63/09: Islamic Finance
• eBrief No. 62/09: Rental Income ? Treatment of Interest Rate Caps
• eBrief No. 61/09: Tax Relief for Pension Contributions ? late elections
• eBrief No. 60/09: Income Levy and Preliminary Tax 2009
• eBrief No. 59/09: Redundancy Rebates and Tax Payment Difficulties
• eBrief No. 58/09: Leaflet on the Travel Agent?s Margin Scheme
• eBrief No. 57/09: ROS PAY & FILE Deadline 16th November 2009
• eBrief No. 56/09: ROS Downtime Problem on Monday 21st September 2009
• eBrief No. 55/09: Tax Relief on Qualifying Home Loans / BIK on Preferential Loans
• eBrief No. 54/09: ROS Technical Helpdesk ? Extended Opening Hours for Pay & File 2009
• eBrief No. 53/09: New Procedures for making EU VAT Repayment Claims
• eBrief No. 52/09: High Income Individuals? Restriction
• eBrief No. 51/09: Health Contribution
• eBrief No. 50/09: Pay & File 2009 Extension Confirmation
• eBrief No. 49/09: Pay & File
• eBrief No. 48/09: Revised Guidance Notes
• eBrief No. 47/09: Employer's Guide to PAYE
• eBrief No. 46/09: Tax Relief for Pension Contributions: Application of Earnings Limit
• eBrief No. 45/09: ?Rent-to-Buy? (and similar) Schemes
• eBrief No. 44/09: Trusts and Offshore Structures ? Qualifying Disclosure
• eBrief No. 43/09: Tax Briefing Supplement 2009
• eBrief No. 42/09: Value-Added Tax (Amendment) Regulations 2009 (S.I. 289 of 2009)
• eBrief No. 41/09: VAT Treatment of State Bodies, Local Authorities and Other Public Bodies
• eBrief No. 40/09: VAT Treatment of 'Rent to Buy' (and similar) schemes
• eBrief No. 39/09: New National Excise Licence Office
• eBrief No. 38/09: Trusts & Offshore Structures - Qualifying Disclosure - Third Party Reporting (s896A TCA 1997)
• eBrief No. 37/09: VAT on Property (Changes arising from Finance Act 2009)
• eBrief No. 36/09: Accounting Treatment of Research and Development Tax Credits
• eBrief No. 35/09: Consultation on proposals to simplify the administration and collection of Capital Acquisitions Tax
• eBrief No. 34/09: Underpayment of Preliminary Corporation Tax: Waiver of Interest where the underpayment arose solely due to movements in the Exchange Rate of the Functional Currency
• eBrief No. 33/09: VAT provision included in Finance Bill 2009 (as amended in the Select Committee on Finance and the Public Service)
• eBrief No. 32/09: 6 Month Time Limit on VAT Repayment Claims from unregistered foreign traders
• eBrief No. 31/09: Stamp Duty - Property 'trade-in' scheme
• eBrief No. 30/09: Practitioner Access to PAYE Anytime ? client bank account details must be provided
• eBrief No. 29/09: Third Party Returns - Time Limits - Offshore Settlements
• eBrief No. 28/09: EU VAT Directives Transpositon - 1 January 2010
• eBrief No. 27/09: VAT on Property
• eBrief No. 26/09: Third Party Reporting - Section 896A TCA 1997 - Settlements Involving Non-Resident Trustees
• eBrief No. 25/09: Tax Briefing Issue 71
• eBrief No. 24/09: Preliminary Tax Reminder Notices
• eBrief No. 23/09: New Penalties Regime ? Finance (No.2) Act 2008
• eBrief No. 22/09: Air Travel Tax
• eBrief No. 21/09: Employee share schemes - Extended date for filing returns of information
• eBrief No. 20/09: Revenue Investigation into Trusts and Offshore Structures
• eBrief No. 19/09: Revenue On-line Service - ROS Downtime
• eBrief No. 18/09: Corporation Tax Assessing System migrates to Revenue?s Integrated Taxation System (ITS)
• eBrief No. 17/09: Payment of Preliminary Tax by Large Companies
• eBrief No. 16/09: Pay & File ? Revenue On-Line Service - Extension of filing date in 2009
• eBrief No. 15/09: Cavan / Monaghan Revenue District - Change of Address for Monaghan Office
• eBrief No. 14/09: Research and Development - Finance (No.2) Act 2008
• eBrief No. 13/09: VAT Information Leaflets
• eBrief No. 12/09: Revenue On-Line Service (ROS) ? developing and expanding to cater for more Revenue customers
• eBrief No. 11/09: Change of Address - Financial Services Pensions Unit
• eBrief No. 10/09: Extended date for customers who pay & file electronically
• eBrief No. 09/09: VAT - Reverse Charge on Construction Services - Invoicing
• eBrief No. 08/09: Average Market Mid-Closing Exchange Rates v. Euro As Supplied By The Central Bank
• eBrief No. 07/09: Stamp Duty ? Finance (No. 2) Act 2008 - Share Transfer Forms where the consideration is ?1,000 or less
• eBrief No. 06/09: Landlord and Connected Tenant: Deferred payment of waiver cancellation amount on becoming members of a VAT Group
• eBrief No. 05/09: Stamp Duty: Late Stamping of Instruments
• eBrief No. 04/09: Form RCT 35 2008 Filing Information for Principal Contractors in the Construction, Forestry and Meat Processing Sectors
• eBrief No. 03/09: Finance (No.2) Act 2008 ? Tax Residence Rules
• eBrief No. 02/09: Research and Development protective claims ? follow up to eBrief 63/2008
• eBrief No. 01/09: Issue 70 Tax Briefing

2008

• eBrief No. 66/08: Important information for Principals and Subcontractors in the Construction, Forestry and Meat Processing Sectors
• eBrief No. 65/08: Deferral of Annuity Purchase
• eBrief No. 64/08: Important information for Principals and Subcontractors in the Construction, Forestry and Meat Processing Sectors
• eBrief No. 63/08: Finance (No.2) Bill 2008 - Research and Development
• eBrief No. 62/08: Finance (No. 2) Bill 2008
• eBrief No. 61/08: Revenue On-line Service (ROS) ? 2008 Pay & File Campaign
• eBrief No. 60/08: ROS 2007 Form 11 and foreign investment products
• eBrief No. 59/08: Reduced frequency of tax returns and payments for Employers PAYE/PRSI and VAT - extension to newly eligible customers
• eBrief No. 58/08: Business Expansion Scheme (BES) ? Annual reminder in respect of requests for 'Outline Approval'
• eBrief No. 57/08: 4 Year Limit on Tax Repayment Claims (Section 865 TCA 1997)
• eBrief No. 56/08: Renewal of C2 cards with an expiry date of 31 December 2008
• eBrief No. 55/08: Extended Opening Hours ? Pay & File / ROS Extension / Date for Payment of Capital Gains Tax
• eBrief No. 54/08: VAT Rate Change ? Budget 2009
• eBrief No. 53/08: Capital Gains Tax return 2007 - Reminder
• eBrief No. 52/08: VAT Treatment of Factoring and Invoice Discounting
• eBrief No. 51/08: ROS Pay & File
• eBrief No. 50/08: Decommissioning of Fishing Vessels
• eBrief No. 49/08: VAT Treatment of forfeited deposits and cancellation charges
• eBrief No. 48/08: ROS Pay & File 2008
• eBrief No. 47/08: Extended opening hours for ROS Helpdesk / Paper returns
• eBrief No. 46/08: Film Relief - New Regulation Made
• eBrief No. 45/08: VAT - Reverse Charge on Construction Services ? Notifications to Principal Contractors and Subcontractors with a Direct Debit facility
• eBrief No. 44/08: Voluntary Disclosure Initiative - Deposit Interest Reporting
• eBrief No. 43/08: ROS ? Upgrade to Form 11 2007
• eBrief No. 42/08: Mandatory Electronic Filing and Payment of Tax - New Regulations made
• eBrief No. 41/08: Completion of new Form RCT 1 and ongoing contractual relationships - Information for Principals and Subcontractors in the Construction, Meat Processing and Forestry Sectors
• eBrief No. 40/08: Extended deadline for ROS Customers in respect of RACs, PRSAs & AVCs and Form RR1
• eBrief No. 39/08: Revenue On-Line Service (ROS) ? P45 Functionality
• eBrief No. 38/08: Facsimile Tax Returns : Corporation Tax CT1 2007 and 2008
• eBrief No. 37/08: VAT on Property ? Frequently Asked Questions (FAQ)
• eBrief No. 36/08: Investment Intermediaries ? Markets in Financial Instruments Directive (MiFID)
• eBrief No. 35/08: VAT Guide 2008
• eBrief No. 34/08: Value-Added Tax (Amendment) Regulations 2008 (S.I. 238 of 2008)
• eBrief No. 33/08: Revenue Internal Review Procedures - Internal Review Unit
• eBrief No. 32/08: Revenue On-Line Service
• eBrief No. 31/08: Relevant Contracts Tax (RCT) - Clarification about Claiming Offsets/ Repayments.
• eBrief No. 30/08: VAT - Reverse Charge on Construction Services ? Notifications to Principal Contractors and Sub-contractors.
• eBrief No. 29/08: VAT ? Service Charges in Hotels and Restaurants ? Withdrawal of Revenue Concession with effect from 1st September 2008.
• eBrief No. 28/08: Income Tax Payable under Section 239 TCA 1997 and Preliminary Tax for Small Companies.
• eBrief No. 27/08: Revenue Approved Salary Sacrifice Agreements (Section 118B TCA 1997)
• eBrief No. 26/08: VAT - Reverse Charge on Construction Services ? New rules for Principal Contractors and Sub-contractors from 1 September 2008.
• eBrief No. 25/08: Revenue announces voluntary disclosure deadline for undisclosed income or funds held in Irish bank, building society or other accounts
• eBrief No. 24/08: Revenue South West Region - Moving to New Offices in Blackpool, Cork
• eBrief No. 23/08: 6 Month Time Limit on VAT Repayment Claims from Unregistered Foreign Traders
• eBrief No. 22/08: VAT on Property - Changeover to New Rules
• eBrief No. 21/08: Income Tax Assessing System migrates to Revenue's Integrated Taxation System (ITS)
• eBrief No. 20/08: Capital Gains Tax - Due Dates for Payment
• eBrief No. 19/08: Tax Briefing
• eBrief No. 18/08: ROS Downtime Notice - 26 April and Form 11 filing unavailable - 25 April
• eBrief No. 17/08: Relevant Contracts Tax - New Regulations Made
• eBrief No. 16/08: Eligibility for exclusion from the new Form RCT 1 process for subcontractors in the Construction, Meat Processing and Forestry Sectors
• eBrief No. 15/08: Penalties involving deceased taxpayers and personal representatives
• eBrief No. 14/08: Direct Debit and Revenue Guidelines for Research and Development Tax Credits
• eBrief No. 13/08: Pay & File ? Extension of Filing Date in 2008 Revenue On-Line Service (ROS)
• eBrief No. 12/08: Introducing a New Form RCT 1 for Principal and Subcontractors in the Construction, Meat Processing and Forestry Sectors
• eBrief No. 11/08: Information for Principal and Subcontractors in the Construction, Meat Processing and Forestry Sectors
• eBrief No. 10/08: Cesser of Payment of Registry of Deeds Fee by means of a Revenue Stamp
• eBrief No. 09/08: Information for Principal and Subcontractors in the Construction, Meat Processing and Forestry Sectors
• eBrief No. 08/08: ROS (Revenue Online Service)
• eBrief No. 07/08: RCT 35 Filing
• eBrief No. 06/08: Average Market Mid-Closing Exchange Rates v. ? as Supplied by The Central Bank
• eBrief No. 05/08: Stamp Duty - Farm consolidation Relief
• eBrief No. 04/08: 2007 Form 11 and CT 1 and Offshore Funds
• eBrief No. 03/08: Meath Revenue District Change of Address
• eBrief No. 02/08: Meath Revenue District Change of Address
• eBrief No. 01/08: New ROS Offline Application: ROS Form 11 2007.

2007

• eBrief No. 68/07: Consolidated Value-Added Tax Notes for Guidance 1972-2007.
• eBrief No. 67/07: Earnings Adjustment Factor for the year of assessment 2008.
• eBrief No. 66/07: Notes for Guidance - TCA 1997 - 2007 Edition.
• eBrief No. 65/07: Revenue On-Line Service (ROS) - Latest Releases
• eBrief No. 64/07: Tax Briefing.
• eBrief No. 63/07: New Service for Employers.
• eBrief No. 62/07: Revenue Online Service Pay and File Deadline - Numbers up again.
• eBrief No. 61/07: Revenue Investigation of Undisclosed Funds Invested in Life Assurance Products
• eBrief No. 60/07: Clarification of relevant dates in connection with the Business Expansion Scheme (BES)
• eBrief No. 59/07: General 4 Year Limit on Tax Repayment Claims (Section 865 TCA 1997)
• eBrief No. 58/07: 'Medical Insurance Paid By Employer' new field for completion on P35L
• eBrief No. 57/07: High Income Individuals and the limitation on use of certain reliefs: PRSI and Health Contributions position.
• eBrief No. 56/07: Section 438 TCA 1997 [Loans to Participators] and Preliminary Corporation Tax
• eBrief No. 55/07: Simplified payment and filing arrangements for VAT
• eBrief No. 54/07: Requirement to Register Tenancies - Reminder
• eBrief No. 53/07: Employer?s Guide to PAYE
• eBrief No. 52/07: VAT Treatment of Greenhouse Gas Emission Trading Allowances
• eBrief No. 51/07: Completion of Returns for cases with turnover in excess of ?20 million. (This eBrief supersedes eBrief No.44/2007
• eBrief No. 50/07: Extended Opening Hours - Pay & File: ROS extension: Date for Payment of Capital Gains Tax: Preliminary Tax for Companies
• eBrief No. 49/07: Statement of Practice SP - IT/2/07
• eBrief No. 48/07: Foreign Employment Income
• eBrief No. 47/07: Stamp Duty on transfers of Irish securities
• eBrief No. 46/07: ROS PAY & FILE Deadline 15th November 2007
• eBrief No. 45/07: - Revenue to begin consultation process on mandatory electronic filing of tax returns and payments
• eBrief No. 44/07: - Completion of Returns for cases with turnover in excess of ?20 million
• eBrief No. 43/07: - Stamp Duty - Finance Act 2007 - Farm Consolidation Relief
• eBrief No. 42/07: - Claims for Research and Development (R&D) tax credit in respect of projects approved for Research Technology & Innovation (RTI) grants from Enterprise Ireland.
• eBrief No. 41/07: - Transfer of a Business or Part of a Business
• eBrief No. 40/07: - VAT on Property Review
• eBrief No. 39/07: - Launch of the 2007 Edition of the Revenue Pensions Manual
• eBrief No. 38/07: - Payment Of Tax By Direct Debit - Change of Contact Details
• eBrief No. 37/07: - Opticians and VAT - position with effect from 1 November archive/2006
• eBrief No. 36/07: - The tax treatment of Contracts for Difference
• eBrief No. 35/07: - Stamp Duty - Finance (No.2) Act 2007 - First-Time Purchasers
• eBrief No. 34/07: - Revenue On-Line Service (ROS) - Latest Release
• eBrief No. 33/07: - Tour Operators and VAT
• eBrief No. 32/07: - Stamp Duty - Finance (No.2) Bill 2007 - First-time Purchasers
• eBrief No. 31/07: - New VAT Information Leaflet
• eBrief No. 30/07: - Value-Added Tax (Amendment) Regulations 2007 (S.I. No. 272 of 2007)
• eBrief No. 29/07: - Approved Retirement Funds (ARF).
• eBrief No. 28/07: - Revenue Technical Service for practitioners and business taxpayers launched.
• eBrief No. 27/07: - New simplified payment arrangements for VAT.
• eBrief No. 26/07: - Revenue invites registration from practitioners and business taxpayers for secure email service.
• eBrief No. 25/07: - Share Options
• eBrief No. 24/07: - 2007 Form CT1 now available on ROS
• eBrief No. 23/07: P35 Refunds and P35 Amendments
• eBrief No. 22/07: Change of VAT rate on children's car safety seats
• eBrief No. 21/07: ROS Downtime Notice
• eBrief No. 20/07: VAT treatment of short-term letting of residential property
• eBrief No. 19/07: Stamp Duty Certificates to be included in Instruments presented for Stamping
• eBrief No. 18/07: Revenue Investigation of Undisclosed Funds Invested in Life Assurance Products
• eBrief No. 17/07: Revenue Publishes Defaulters List
• eBrief No. 16/07: Pay & File - Extension of filing date in - Revenue Online Service (ROS)
• eBrief No. 15/07: VAT on Property Review Project - Publication of Pro-Forma Text.
• eBrief No. 14/07: VAT treatment of certain secondments of staff to companies established in the State from related foreign companies.
• eBrief No. 13/07: Value Added Tax - changes from 1 March 2007.
• eBrief No. 12/07: VAT On Property Review Project.
• eBrief No. 11/07: ROS - New version of Form 11.
• eBrief No. 10/07: Code of Practice for Revenue Auditors - Relevant Contracts Tax (RCT).
• eBrief No. 09/07: Revenue On-Line Services - Clarification.
• eBrief No. 08/07: ROS - New Services.
• eBrief No. 07/07: Average Market Mid-Closing Exchange Rates v. ? As Supplied By The Central Bank.
• eBrief No. 06/07: European Communities (Value-Added Tax) Regulations archive/2006 (S.I. No. 663 of archive/2006).
• eBrief No. 05/07: Change of Address - VAT (Unregistered) Repayments Section.
• eBrief No. 04/07: Electronic Refunds of Corporation Tax.
• eBrief No. 03/07: VAT Information Leaflets Updated.
• eBrief No. 02/07: VAT Information Leaflets Updated.
• eBrief No. 01/07: Revenue On-line Service (ROS) downtime.

2006

• eBrief No. 57/06: European Communities (Value-Added Tax) Regulations archive/2006 (S.I. No. 663 of archive/2006)
• eBrief No. 56/06: Earnings Adjustment Factor for the year of assessment 2007
• eBrief No. 55/06: Property-based incentive schemes '15%' test - payments to local authorities
• eBrief No. 54/06: Vat On Property Review Project
• eBrief No. 53/06: Tax treatment of travel and subsistence expenses for temporary assignees from abroad working in the State.
• eBrief No. 52/06: Revenue publishes Defaulters List
• eBrief No. 51/06: Preliminary Corporation Tax
• eBrief No. 50/06: Helping taxpayers claim their entitlements
• eBrief No. 49/06: Mortgages
• eBrief No. 48/06: Important information for principals and subcontractors in the construction, meat processing and forestry sectors.
• eBrief No. 47/06: Section 79B Taxes Consolidation Act 1997 - matching a foreign currency asset with redeemable share capital denominated in the same currency.
• eBrief No. 46/06: P35 Returns archive/2006: switch from diskette to ROS
• eBrief No. 45/06: VAT Information Leaflet No. 5/06 VAT Treatment of gifts, promotional items etc.
• eBrief No. 44/06: VAT Information Leaflet No. 4/archive/2006
• eBrief No. 43/06: Preliminary Corporation Tax
• eBrief No. 42/06: Pay & File on ROS
• eBrief No. 41/06: ROS Pay & File Deadline 16th November
• eBrief No. 40/06: VAT Information Leaflet No.3/archive/2006
• eBrief No. 39/06: Form 8-3 - Return of Third Party Information by Letting Agents and Managers of Premises
• eBrief No. 38/06: Value-Added Tax Regulations archive/2006 (Statutory Instrument 548 of archive/2006)
• eBrief No. 37/06: Pay and File Arrangements archive/2006
• eBrief No. 36/06: Opticians and VAT
• eBrief No. 35/06: Non-completion of Property Based Incentive Panel in Form 11/Form CT1
• eBrief No. 34/06: ROS Downtime Notice
• eBrief No. 33/06: Share-based remuneration - Survey
• eBrief No. 32/06: Guidance on Section 76A (as inserted by the Finance Act 2005) of the Taxes Consolidation Act 1997
• eBrief No. 31/06: Capital Acquisitions Tax (CAT) - Regionalisation of CAT Audits
• eBrief No. 30/06: ROS Repayments - Improved Service
• eBrief No. 29/06: Transitional Arrangements for property incentive schemes binding contract - further clarification
• eBrief No. 28/06: PAYE Foreign Employments
• eBrief No. 27/06: Life Assurance Products investigation
• eBrief No. 26/06: Transitional arrangements for Property Incentive Schemes - binding contracts clarification
• eBrief No. 25/06: Transfer of certain Revenue functions from Dublin to Limerick.
• eBrief No. 24/06: Pensions claiming a Personal Fund Threshold (PFT)
• eBrief No. 23/06: (1) Industry Sector Reviews (2) Construction Industry Project archive/2006
• eBrief No. 22/06: Capturing Accounts information for cases with turneover in excess of ?20 million.
• eBrief No. 21/06: (1) PAYE 1890 Telephone Service (2) Value-Added Tax (Amendment) Regulations archive/2006 (S.I. 198 of archive/2006)
• eBrief No. 20/06: Revenue Commissioners simplify criteria to qualify for the new SSIA related Pension Incentive Tax Credit Scheme
• eBrief No. 19/06: Protective Notifications guide
• eBrief No. 18/06: Protective Notifications - Form PN1
• eBrief No. 17/06: Revenue Internal Review Procedures - change of address of Internal Review Unit
• eBrief No. 16/06: Income Tax - Exchange Rates & Foreign Service Relief regarding Termination Payments
• eBrief No. 15/06: VAT Treatment of Staff Canteens
• eBrief No. 14/06: New Revenue Phone Numbers for Kildare and Meath.
• eBrief No. 13/06: ROS Digital Certificate Renewals
• eBrief No. 12/06: eBrief No 12 - Capital Gains Tax and the Ireland-Italy Double Taxation Convention
• eBrief No. 11/06: VAT Treatment of Financial and Insurance Services
• eBrief No. 10/06: Supplies of services to foreign traders who are not established in the State - relief from VAT: [60A Procedure].
• eBrief No. 09/06: Company Compliance Reporting Obligations
• eBrief No. 08/06: Construction Industry Forums
• eBrief No. 07/06: Competent Authority Agreement between Ireland and the United States concerning the treatment of Common Contractual Funds ("CCF") under the Ireland-United States Double Taxation Convention
• eBrief No. 06/06: Reimbursement of travel expenses to employees who are required to attend an emergency at their normal place of work outside their normal working hours.
• eBrief No. 05/06: Average market mid-closing exchange rates vs. ? (as supplied by the Central Bank)
• eBrief No. 04/06: New simplified payment arrangements for employer's PAYE/PRSI
• eBrief No. 03/06: VAT liability regarding "back office" services supplied to the insurance industry
• eBrief No. 02/06: Pay & File - extension Of filing date in archive/2006 - Revenue Online Service (ROS)
• eBrief No. 01/06: VAT - Council Regulation (EU) No 1777/2005 of 17 October 2005

2005

• eBrief No. 43/05: PAYE and Foreign Employments
• eBrief No. 42/05: Issue 62 of Tax Briefing published
• eBrief No. 41/05: Revenue Publish Defaulters List
• eBrief No. 40/05: Issue of Tax Briefing No. 62 (pre-publication ezine version)
• eBrief No. 39/05: ROS Pay and File Deadline
• eBrief No. 38/05: Dividend Withholding Tax Paper Returns
• eBrief No. 37/05: Temporary closure of Revenue office, Cranmore Road, Sligo
• eBrief No. 36/05: Issue 61 of Tax Briefing now available (ezine version)
• eBrief No. 35/05: Collector-General - Extended Opening Hours
• eBrief No. 34/05: ROS Registrations and Agents clients? lists
• eBrief No. 33/05: Wicklow Revenue District
• eBrief No. 32/05: Extended deadline for ROS Customers in respect of RACs, PRSAs & AVCs
• eBrief No. 31/05: Revenue Filing Deadlines for 2005 - Clarification
• eBrief No. 30/05: Filing Deadline for 2005
• eBrief No. 29/05: 'The Cooperative Approach to Tax Compliance - Revenue Working with Large Business'
• eBrief No. 28/05: Revenue Publish Defaulters List, 27 September 2005
• eBrief No. 27/05: 2004 Income Tax Returns - Impending Filing Deadline 31 October 2005
• eBrief No. 26/05: Capital Gains Tax and the Ireland-Italy Double Taxation Convention
• eBrief No. 25/05: Facsimile Tax Returns: Income Tax and Corporation Tax - Forms 11 and CT1
• eBrief No. 24/05: Revenue Commissioners? VAT on Property Review Project - Deadline 1st October 2005
• eBrief No. 23/05: Correction to Article on "Treatment of Legal Fees" in Tax Briefing Issue. 60
• eBrief No. 22/05: New Development - Latest Issue of Tax Briefing 60
• eBrief No. 21/05: Investigation into Life Assurance Products
• eBrief No. 20/05: Investigation into Life Assurance Products- Late Opening, Making Disclosures, Calculation Sheets
• eBrief No. 19/05:
  1. Termination Payments & Calculation of Standard Capital Superannuation Benefit.
  2. Split-Year Treatment & short periods of residence in Ireland.
  3. Married tax credits where one spouse is non-resident.
• eBrief No. 18/05: Follow up to letters issued last year to investors in certain Section 481 film production companies.
• eBrief No. 17/05: Revenue Publishes Defaulters List
• eBrief No. 16/05: VAT Deductibility in relation to share issues - Kretztechnik AG v Finanzamt Linz ( Case C-465/03)
• eBrief No. 15/05: Life Assurance Products Investigation
• eBrief No. 14/05: Retirement Relief
• eBrief No. 13/05: Issue No. 59 of Tax Briefing has just been published
• eBrief No. 12/05: Undisclosed Funds - Life Assurance Products - Updated Frequently Asked Questions
• eBrief No. 11/05: Company Compliance Reporting Obligations - Clarification
• eBrief No. 10/05: Revenue investigation into undisclosed funds invested in Life Assurance products
• eBrief No. 09/05: Company Compliance Reporting Obligations
• eBrief No. 08/05: VAT liability regarding "back office" services to the Insurance Industry
• eBrief No. 07/05: Pay & File - Extension of filing date in 2005-Revenue Online Services (ROS)
• eBrief No. 06/05: ROS CGT Assessments
• eBrief No. 05/05: ROS Payments and auditor independence (US SEC Regulations)
• eBrief No. 04/05: Re-Revenue eBrief No.02/2005
• eBrief No. 03/05: 2003 Income Tax Assessments
• eBrief No. 02/05: Average Market Mid-Closing Exchange Rates V ? (As supplied by the Central Bank)
• eBrief No. 01/05: Revenue Contacts

2004

• eBrief No. 47/04: Revenue Contact List for representative bodies
• eBrief No. 46/04: Christmas arrangements for Revenue Offices
• eBrief No. 45/04: Headquarter and Holding Companies
• eBrief No. 44/04: Revenue On Line Service
• eBrief No. 43/04: Change in Payment Facility From January 17, 2005
• eBrief No. 42/04: Change in Payment Facility From January 17, 2005
• eBrief No. 41/04: ROS Pay & File 2004
• eBrief No. 40/04: Re: ROS Pay & File 2004
• eBrief No. 39/04: Re: Cancellation Form for a Tax Registration
• eBrief No. 38/04: Digital Certificate Issues, Clients, ROS Debit Instructions (RDI's)
• eBrief No. 37/04: Pay And File
• eBrief No. 36/04: 31 October Deadline for Some ROS Customers
• eBrief No. 35/04: October Issue of Tax Briefing
• eBrief No. 34/04: Pay & File Deadline
• eBrief No. 33/04: Re: Computation of Interest on Tax Overdue
• eBrief No. 32/04: First Active - Personal Exemption on the disposal of Free Shares
• eBrief No. 31/04: Computation of Interest on Tax Overdue
• eBrief No. 30/04: Issue of Tax Clearance Certificates
• eBrief No. 29/04: New VAT 3 Return
• eBrief No. 28/04: Clarification on Taxbriefing 56
• eBrief No. 27/04: Vat on Property
• eBrief No. 26/04: Revenue Defaulters List
• eBrief No. 25/04: Revenue opinion as to whether specified activities can be classified as ' trading activities'
• eBrief No. 24/04: Collector-General - Employer Information and Support Service
• eBrief No. 23/04: Amendment to eBrief 22 No.22 - Invitation to Dublin Region Information Seminar
• eBrief No. 22/04: Invitation to Dublin Region Information Seminar
• eBrief No. 21/04: New Website Contact Locator
• eBrief No. 20/04: New Vehicle Registration Certificate
• eBrief No. 19/04: Offshore Investigation: New Deadline 10th June
• eBrief No. 18/04: May Issue Taxbriefing Supplement
• eBrief No. 17/04: Offshore Assets Group (Common Errors & Omissions)
• eBrief No. 16/04: Payment of Tax by Electronic Funds Transfer (EFT)
• eBrief No. 15/04: New Revenue e-mail address for obtaining a Tax Advisor Identification Number
• eBrief No. 14/04: European Tax Meeting in Dublin Castle
• eBrief No. 13/04: Residential Property Tax- Certificate of Clearance
• eBrief No. 12/04: Construction Industry and Relevant Contracts Tax (RCT) -Applications for C2s or Payments Cards
• eBrief No. 11/04: Postal Dispute
• eBrief No. 10/04: Revenue On-Line Service
• eBrief No. 09/04: Postal Disruption
• eBrief No. 08/04: Postal Dispute
• eBrief No. 07/04: Tax Clearance Certificates
• eBrief No. 06/04: Extension of filing date for certain customers in 2004
• eBrief No. 05/04: Revenue announces major inquiry into offshore accounts and financial products
• eBrief No. 04/04: Capital Gains Tax -Time of Disposal of Conditional Contracts
• eBrief No. 03/04: New VAT on Property Multiplier-2004
• eBrief No. 02/04: New Website, Guide to Completing Revenue Forms
• eBrief No. 01/04: PAYE 2004 Budget Conversion and Bulk Issue of Tax Credits

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