Revenue eBrief No. 104/22
05 May 2022
Exempt Unit Trusts (EUTs)
Tax and Duty Manual Part 27-01-01, which provides for guidance regarding EUTs and the basis of their exemption from tax, has been updated to:
- reference the updated Form EUT1 and the relevant details required to be disclosed therein, and
- remove old references to the introduction of AIFMD in Ireland in 2013.