Revenue eBrief No. 081/19
18 April 2019
Capital allowances for specified intangible assets
Tax and Duty Manual Part 09-02-05 has been updated to reflect Finance Act 2018 amendments to clarify the operation of the 80% cap on relief under section 291A of the Taxes Consolidation Act 1997 (Intangible Assets).
The Manual also includes updated guidance in relation to the information and documentation required to support the value attributed to an intangible asset.