Revenue eBrief No. 084/20

14 May 2020

Domicile Levy and Capital Gains Tax

The following Tax and Duty Manuals have been amended in minor respects, including brief introductions, formatting changes and, in some cases, the inclusion of additional examples:

  • 18C-00-01 - Domicile levy (Part 18C)
  • 19-01-12 - Quoted option linked to loan stock/debentures
  • 19-02-15 - Assets derived from other assets (S.559)
  • 19-03-04 - Trustees
  • 19-03-07 - Tenants in common and joint tenants