Revenue eBrief No. 007/18

19 January 2018

Review of Opinions/Confirmations

Tax and Duty Manual Part 37-00-41 has been updated to provide guidance to taxpayers who wish to continue to rely on any opinion/confirmation issued by Revenue in the period between 1 January and 31 December 2012, in respect of a transaction, period or part of a period, on or after 1 January 2018.  A taxpayer who wishes to continue to rely on such an opinion/confirmation is required to make an application for its renewal or extension on or before 30 March 2018.