Historic eBriefs

2014

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December

24 December 2014
Revenue eBrief No. 113/14
Finance Act 2014 – VAT Update

Revenue eBrief No. 112/14
Tax treatment of payments made pursuant to a Court order under section 2B of Employment Permits Act 2003

Revenue eBrief No. 111/14
Capital Gains Tax - Transfer of a business to a company (Section 600 TCA 1997)

Revenue eBrief No. 110/14
Relevant Contracts Tax – Revised penalties from the 1 January 2015 for the failure of a principal contractor to operate Relevant Contracts Tax correctly on relevant payments to a subcontractor

Revenue eBrief No. 109/14
Guide to the CAT Treatment of Receipts by Children from their Parents for their Support, Maintenance or Education

23 December 2014
Revenue eBrief No. 108/14
Guide to Farming Taxation Measures contained in Finance Act 2014

Revenue eBrief No. 107/14
Capital Gains Tax - Finance Act 2014 - Vodafone Shareholders

Revenue eBrief No. 106/14
Deduction for income earned in certain foreign states (FED)

22 December 2014
Revenue eBrief No. 105/14
Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2014 (S.I. No. 572 of 2014)

Revenue eBrief No. 104/14
VAT Treatment of eGaming Services - Mini One Stop Shop (MOSS)

19 December 2014
Revenue eBrief No. 103/14
Telecommunications, Broadcasting and Electronic (TBE) services to consumers (B2C) - New VAT Place of Supply Rules – 2015 and Mini One Stop Shop (MOSS) - Can a business established in Ireland whose turnover is below the VAT registration threshold use MOSS?

15 December 2014
Revenue eBrief No. 102/14
Mandatory Electronic Filing & Payment - Implementation of Phase 5

12 December 2014
Revenue eBrief No. 101/14
CGT relief for disposals of certain land and buildings under section 604A of the Taxes Consolidation Act 1997 - treatment of enhancement expenditure

10 December 2014
Revenue eBrief No. 100/14
VAT and Charitable Donations made via SMS Text Message using pre-paid phone credit

04 December 2014
Revenue eBrief No. 99/14
Mandatory Disclosure Regime - Finance Bill 2014 amendments - Regulations and Guidance Open for Comment

November

25 November 2014
Revenue eBrief No. 98/14
Changes to the VAT treatment of Horses and Greyhounds

13 November 2014
Revenue eBrief No. 97/14
Clarification Regarding Form 11 Returns filed today 13 November 2014

04 November 2014
Revenue eBrief No. 96/14
Reduced Frequency of Filing Tax Returns and Payments - Extension to newly eligible VAT, PAYE/PRSI and RCT customers

October

30 October 2014
Revenue eBrief No. 95/14
VAT liability regarding Head Office to branch supplies where the branch is a member of a VAT group

Revenue eBrief No. 94/14
CT 1 2014 and claims for the set back of excess Trading Losses and excess Research & Development Credit

24 October 2014
Revenue eBrief No. 93/14
Local Property Tax - Important Information for Solicitors involved in Conveyancing of Residential Properties

21 October 2014
Revenue eBrief No. 92/14
New Manual on Personal Insolvency

16 October 2014
Revenue eBrief No. 91/14
ROS Pay & File Deadline 13th November 2014 - Useful Tips - ROS Pay & File Tips - ROS Help Centre

13 October 2014
Revenue eBrief No. 90/14
Mandatory Filing of iXBRL Financial Statements

03 October 2014
Revenue eBrief No. 89/14
R&D - Clarification of the treatment of threshold expenditure in certain circumstances

02 October 2014
Revenue eBrief No. 88/14
Publication of Guidance Notes on the Implementation of FATCA in Ireland

Revenue eBrief No. 87/14
Collector-General's Requirement for Security Bonds - Section 960S TCA 1997

01 October 2014
Revenue eBrief No. 86/14
Tax clearance guidelines and procedures updated

September

30 September 2014
Revenue eBrief No. 85/14
Important information regarding mandatory iXBRL filing for Corporation Tax payers - 1. Obligation to File Electronic Financial Statements with the Corporation Tax Return (Form CT1) - from 1st October 2014

Revenue eBrief No. 84/14
Extended ROS Support Opening Hours for Pay & File 2014 - ROS Technical Helpdesk

29 September 2014
Revenue eBrief No. 83/14
Application of Professional Services Withholding Tax (PSWT) to payments made to Medical Practitioners under a contract of insurance in respect of relevant medical expenses - 1. Background - 2.1 Section 522 TCA 1997 (as amended by Section 17(1)(b) Finance (No.2) Act 2013)

19 September 2014
Revenue eBrief No. 82/14
ROS Update of Form CT1 for 2013 and 2014

Revenue eBrief No. 81/14
Updates to the Tax credits for Widowed Persons or Surviving Civil Partners Manual and to the Single Person Child Carer Credit Manual

18 September 2014
Revenue eBrief No. 80/14
e-Day, 18th September 2014 - The National Payment Plan: e-Day

15 September 2014
Revenue eBrief No. 79/14
VAT MOSS Registration Now Available Online - Registering for the MOSS System

10 September 2014
Revenue eBrief No. 78/14
eRCT Bulk Rate Review - Rate Determination

09 September 2014
Revenue eBrief No. 77/14
Introduction of Registration Forms for Non-Resident Traders

01 September 2014
Revenue eBrief No. 76/14
Tax treatment of married, separated and divorced persons

August

29 August 2014
Revenue eBrief No. 75/14
Double Taxation Relief for individuals subject to the High Earners Restriction

26 August 2014
Revenue eBrief No. 74/14
Consolidated Universal Social Charge (USC) Manual

Revenue eBrief No. 73/14
Amendment of tax returns by taxpayers and agents

22 August 2014
Revenue eBrief No. 72/14
Domicile Levy

Revenue eBrief No. 71/14
New VAT rules 2015 - The Mini One Stop Shop (MOSS)

15 August 2014
Revenue eBrief No. 70/14
Telecommunications, Broadcasting and Electronic (TBE) services to consumers (B2C) - New VAT Place of Supply Rules - 2015

14 August 2014
Revenue eBrief No. 69/14
Secure email policy

13 August 2014
Revenue eBrief No. 68/14
Code of Practice for Revenue Audit and other Compliance Interventions

08 August 2014
Revenue eBrief No. 67/14
Enforcement of Intellectual Property Rights Procedures

Revenue eBrief No. 66/14
46G and 46G Company Spreadsheet (Return of Third Party Information)

01 August 2014
Revenue eBrief No. 65/14
Electronic Filing - Board Orders made

July

28 July 2014
Revenue eBrief No. 64/14
Local Property Tax Manual - Update

25 July 2014
Revenue eBrief No. 63/14
Revenue Technical Service - Updated Guidelines

24 July 2014
Revenue eBrief No. 62/14
VAT - How to Protect your Business from Becoming Involved in VAT Fraud

22 July 2014
Revenue eBrief No. 61/14
Expenses of travel - Non-executive directors attending board meetings

18 July 2014
Revenue eBrief No. 60/14
Revenue Complaint and Review Procedures

17 July 2014
Revenue eBrief No. 59/14
Full Self Assessment

Revenue eBrief No. 58/14
VAT - Transfer of Business

Revenue eBrief No. 57/14
VAT treatment of Independent Film and TV Productions - Purpose of the eBrief

Revenue eBrief No. 56/14
Revenue Pensions Manual

16 July 2014
Revenue eBrief No. 55/14
VAT - Adjustment of VAT deductible where consideration is unpaid after six months (section 62A)

Revenue eBrief No. 54/14
VAT - Notice of requirement to furnish certain information (section 108A)

14 July 2014
Revenue eBrief No. 53/14
Valid Tax Clearance Certificate Required by Small Public Service Vehicles (Taxis and Hackneys) Licence Holders - Important Notice for Agents

04 July 2014
Revenue eBrief No. 52/14
USC - Split Year Residence, Payment of arrears and bonuses

03 July 2014
Revenue eBrief No. 51/14
VAT Return of Trader Details – Introduction of automated compliance measures

01 July 2014
Revenue eBrief No. 50/14
Pensions - Personal Fund Threshold - New Electronic Notification System - Purpose of eBrief

Revenue eBrief No. 49/14
eForm 12 2013

Revenue eBrief No. 48/14
Corporation Tax - Foreign Branch Double Taxation Relief

June

27 June 2014
Revenue eBrief No. 47/14
Tax and Duty Manual Update: Income tax relief for insurance against expenses of illness (Medical/Dental Insurance)

26 June 2014
Revenue eBrief No. 46/14
Relevant Contracts Tax – Clarification on the installation of water meters and the hire of plant and machinery (Definition of construction operations in Section 530 TCA, 1997)

20 June 2014
Revenue eBrief No. 45/14
Important notice: Filing and payment of Local Property Tax by Employers in respect of Employees

19 June 2014
Revenue eBrief No. 44/14
Travel Agent's Margin Scheme - Revenue's position following the recent decisions of the CJEU - Purpose of eBrief

17 June 2014
Revenue eBrief No. 43/14
Local Property Tax (LPT) - Deduction at source from wages, salary or an occupational pension

13 June 2014
Revenue eBrief No. 42/14
PAYE: Obligation on employers to register with Revenue and to keep, maintain and produce a Register of Employees

09 June 2014
Revenue eBrief No. 41/14
VAT - Supply of a fully managed service comprising of the hire and laundry of linen in the healthcare sector - Purpose of eBrief

06 June 2014
Revenue eBrief No. 40/14
Revenue launches dedicated Automatic Exchange of Information ("AEOI") webpage

May

29 May 2014
Revenue eBrief No. 39/14
Tax Treatment of Return of Value to Vodafone Shareholders

23 May 2014
Revenue eBrief No. 38/14
Local Property Tax relief for certain disabled and/or incapacitated individuals

21 May 2014
Revenue eBrief No. 37/14
Tax and Duty Manual Update: Part 10 - Summary of Schemes and Reliefs

19 May 2014
Revenue eBrief No. 36/14
Tax and Duty Manual Update: Section 268 Industrial Buildings. Summary of Certain Schemes and Reliefs.

12 May 2014
Revenue eBrief No. 35/14
Large Cases Division: Opinions/Confirmations on Tax/Duty Consequences of a Proposed Course of Action

02 May 2014
Revenue eBrief No. 34/14
Capital Gains Tax - Exemption on Disposal of Single Farm Payment Entitlements in Certain Circumstances

01 May 2014
Revenue eBrief No. 33/14
eForm 12 2013

Revenue eBrief No. 32/14
Relief for key employees engaged in Research and Development activities

April

30 April 2014
Revenue eBrief No. 31/14
Debt Release - Land Dealers and Developers

24 April 2014
Revenue eBrief No. 30/14
ROS - Extension of Pay & File Deadline for ROS Customers for 2014

Revenue eBrief No. 29/14
Home Renovation Incentive (HRI)

16 April 2014
Revenue eBrief No. 28/14
Tax treatment of termination lump sum payments

15 April 2014
Revenue eBrief No. 27/14
New entity operating the Irish Stock Exchange

14 April 2014
Revenue eBrief No. 26/14
Illness Benefit and Occupational Injury Benefit notification letters from the Department of Social Protection (DSP) to Employers

10 April 2014
Revenue eBrief No. 25/14
PAYE Tax Agency Services - Form P21

07 April 2014
Revenue eBrief No. 24/14
Full Self-Assessment

March

24 March 2014
Revenue eBrief No. 23/14
Amendment of section 253 TCA – relief to individuals on loans applied in acquiring interest in partnerships

Revenue eBrief No. 22/14
Pensions - Form 787S (Chargeable Excess Tax) and Form 790AA (Excess Lump Sum Tax)

Revenue eBrief No. 21/14
Single Person Child Carer Credit

Revenue eBrief No. 20/14
Air Travel Tax

10 March 2014
Revenue eBrief No. 19/14
iXBRL Roadshows 2014 - Purpose

05 March 2014
Revenue eBrief No. 18/14
Exempt Childcare Services

February

28 February 2014
Revenue eBrief No. 17/14
eRCT Bulk Rate Review - Rate Determination

27 February 2014
Revenue eBrief No. 16/14
ROS – Digital Certificate Expiry Notice and other issues - ROS Digital Certificate Expiry Notice

14 February 2014
Revenue eBrief No. 15/14
Who must file a tax return and self-assessment under full self-assessment?

12 February 2014
Revenue eBrief No. 14/14
Capital Acquisitions Tax - Business Relief

Revenue eBrief No. 13/14
Reckless Supply or Delivery of Marked Fuel - Introduction

10 February 2014
Revenue eBrief No. 12/14
New VAT rules 2015 - Place of Supply of Telecommunications, Broadcasting and Electronic (TBE) services and Mini One Stop Shop (MOSS)

Revenue eBrief No. 11/14
Section 79C - Computation of amount to be brought into charge where there is a change in the rate of Capital Gains Tax during an accounting period

07 February 2014
Revenue eBrief No. 10/14
Seizure of Alcohol Products on Unlicensed Premises

January

31 January 2014
Revenue eBrief No. 09/14
VAT treatment of green fees charged by member-owned golf clubs to non-members - Purpose of eBrief

30 January 2014
Revenue eBrief No. 08/14
Pensions - Personal Fund Threshold Notification

27 January 2014
Revenue eBrief No. 07/14
Compliance Code for PAYE Taxpayers

21 January 2014
Revenue eBrief No. 06/14
Foreign Trades & Professions

Revenue eBrief No. 05/14
Average Market Mid-Closing Exchange Rates v Euro

Revenue eBrief No. 04/14
Stamp Duty Changes - Finance (No. 2) Act 2013 and Health Insurance (Amendment) Act 2013

20 January 2014
Revenue eBrief No. 03/14
Start Your Own Business Relief

Revenue eBrief No. 02/14
Tax Treatment of Return of Value to Vodafone Shareholders

14 January 2014
Revenue eBrief No. 01/14
Capital Gains Tax - Finance (No 2) Act 2013