Revenue eBrief No. 094/25

06 May 2025

Updates to Computation of Case I and II profits or gains of a company (corporation tax)

Tax and Duty Manual Part 04-05-03a - Computation of Case I and II profits or gains of a company (corporation tax) - has been updated to include a new example 5c in section 11.8 with respect to the correction of errors and to provide for some other miscellaneous minor revisions throughout.