Revenue eBrief No. 085/22
07 April 2022
Examinership Caseworking Guidelines
Tax & Duty Manual (TDM) Examinership Caseworking Guidelines has been updated to reflect the extension of The Companies (Miscellaneous Provisions) (Covid-19) Act 2020 to 30 April 2022. The Act provides for the extension of an examinership by application to the Court to 150 days (previously 100 days).