Revenue eBrief No. 083/21
14 April 2021
Cessation of a trade or profession or change in accounting date - review of preceding year
Tax and Duty Manual Part 04-03-05 - Cessation of a trade or profession or change in accounting date – review of preceding year -has been updated to include examples demonstratingthe approach to be adopted when a revision of a preceding year is required due to a permanent cessation of a trade or profession.