Revenue eBrief No. 36/17

19 April 2017

Large Cases Division: Opinions/Confirmation on Tax/Duty Consequences of a Proposed Course of Action

Tax and Duty Manual Part 37-00-40 - Large Cases Division: Opinions/Confirmation on Tax/Duty Consequences of a Proposed Course of Action - has been updated:

    • To confirm how a taxpayer should contact LCD to request an opinion/confirmation where:

      (i) the taxpayer is participating in the Cooperative Compliance Framework

      and

      (ii) the taxpayer is not participating in the Cooperative Compliance Framework.

and

  • To refer to the additional mandatory  information that must be supplied at the time of making a request for an opinion/confirmation where EU and/or OECD exchange of information requirements apply, as set out in Tax and Duty Manual Part 35-00-01.