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2021

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February

26 February 2021
Revenue eBrief No. 039/21
Capital acquisitions tax returns: agricultural and business reliefs

25 February 2021
Revenue eBrief No. 038/21
Film Withholding Tax - Brexit update

24 February 2021
Revenue eBrief No. 037/21
Guidance on Part 35A Transfer Pricing

Revenue eBrief No. 036/21
Film Tax Credit (Section 481) - Finance Act 2020 amendments

23 February 2021
Revenue eBrief No. 035/21
Income from scholarships

22 February 2021
Revenue eBrief No. 034/21
PAYE Services: Review your Tax

18 February 2021
Revenue eBrief No. 033/21
Capital Gains Tax (CGT) - Deduction from consideration on disposal of certain assets (S.980)

17 February 2021
Revenue eBrief No. 032/21
Vehicle Registration Tax Manual - Section 1

16 February 2021
Revenue eBrief No. 031/21
Partial Recovery of VAT on Qualifying Passenger Motor Vehicles

Revenue eBrief No. 030/21
Capital Gains Tax (CGT) Revised Entrepreneur Relief

15 February 2021
Revenue eBrief No. 029/21
Update of Tax and Duty Manual 02-02-06 - What constitutes a trade?

Revenue eBrief No. 028/21
Tax relief for new companies, UK companies

12 February 2021
Revenue eBrief No. 027/21
Controlled Foreign Company Rules - Finance Act 2020 amendments

Revenue eBrief No. 026/21
Migration of Irish securities and application of close company provisions

Revenue eBrief No. 025/21
Customs Manual on Import VAT

08 February 2021
Revenue eBrief No. 024/21
Close companies and loans to participators - update in accordance with the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020

05 February 2021
Revenue eBrief No. 023/21
Distributions

Revenue eBrief No. 022/21
Encashment Tax - Increase in rate and withdrawal of an exemption

Revenue eBrief No. 021/21
PAYE Modernisation Procedural Changes

Revenue eBrief No. 020/21
Company Residence - End of Transition Period

04 February 2021
Revenue eBrief No. 019/21
Irish Whiskey and Irish Poteen Geographical Indications(GI) Verification Scheme

Revenue eBrief No. 018/21
Valuation System for New and Used Vehicles

03 February 2021
Revenue eBrief No. 017/21
Universal Social Charge

January

29 January 2021
Revenue eBrief No. 016/21
Guidelines for conducting Compliance Interventions remotely during COVID-19

28 January 2021
Revenue eBrief No. 015/21
Tax Treatment of Foster Care Related Payments

27 January 2021
Revenue eBrief No. 014/21
EU Mandatory Disclosure of Reportable Cross-Border Arrangements (DAC 6)

Revenue eBrief No. 013/21
SAYE Schemes

Revenue eBrief No. 012/21
Queries regarding Restricted Shares held under other arrangements

Revenue eBrief No. 011/21
Relief for Contributions to Permanent Health Benefit Schemes and Tax Treatment of Benefits Received under Permanent Health Benefit Schemes

26 January 2021
Revenue eBrief No. 010/21
Temporary VAT measures relating to Covid-19

Revenue eBrief No. 009/21
Accounting for Mineral Oil

22 January 2021
Revenue eBrief No. 008/21
Extension to filing date for revised VAT Return of Trading Details (RTD)

21 January 2021
Revenue eBrief No. 007/21
eRCT system - re-opening a closed contract

18 January 2021
Revenue eBrief No. 006/21
List of Flat-Rate Schedule Expenses

Revenue eBrief No. 005/21
Customs Charges for Official Attendance

14 January 2021
Revenue eBrief No. 004/21
COVID-19 measures related to personal tax matters

Revenue eBrief No. 003/21
Guidelines for Agents or Advisors acting on behalf of taxpayers - updated Forms PAYE A1 and A2

13 January 2021
Revenue eBrief No. 002/21
Stock relief – farming trades updated

07 January 2021
Revenue eBrief No. 001/21
Preferential origin - removal of Equatorial Guinea from GSP