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:
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.