Historic eBriefs

2009

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December

31 December 2009
Revenue eBrief No. 93/09
Value-Added Tax (Amendment) (No. 2) Regulations 2009 (S.I. 577 of 2009)

30 December 2009
Revenue eBrief No. 92/09
Removal of the ROS Homepage - revised method of accessing ROS

Revenue eBrief No. 91/09
Margin Scheme for Dealers of Second-hand Cars and Agricultural Machinery

23 December 2009
Revenue eBrief No. 90/09
New Electronic VAT Refund (EVR) procedures with effect from 1 January 2010

21 December 2009
Revenue eBrief No. 89/09
Research and Development (R&D) Tax Credits

18 December 2009
Revenue eBrief No. 88/09
EU VAT Package Regulations signed by the Minister for Finance

17 December 2009
Revenue eBrief No. 87/09
Important end of year information for Relevant Contracts Tax Contractors.

16 December 2009
Revenue eBrief No. 86/09
Capital Gains Tax – Compulsory Purchase

Revenue eBrief No. 85/09
Employment status of individuals described as 'locums' engaged in the fields of medicine, health care and pharmacy

11 December 2009
Revenue eBrief No. 84/09
Value-Added Tax – Bad Debt Relief

10 December 2009
Revenue eBrief No. 83/09
VAT Rate Change – Budget 2010

04 December 2009
Revenue eBrief No. 82/09
New e-Stamping Regulations

Revenue eBrief No. 81/09
Important end of year information for Relevant Contracts Tax (RCT) Contractors

November

12 November 2009
Revenue eBrief No. 80/09
CT/IT and CGT refunds

09 November 2009
Revenue eBrief No. 79/09
Business Expansion Scheme (BES) – Annual Reminder in respect of Requests for 'Outline Approval'

06 November 2009
Revenue eBrief No. 78/09
Reduced frequency of tax returns and payments for Employers PAYE/PRSI and VAT - extension to newly eligible customers

04 November 2009
Revenue eBrief No. 77/09
CT/IT and CGT refunds

03 November 2009
Revenue eBrief No. 76/09
Negligible Value Claim – shares in Anglo Irish Bank

Revenue eBrief No. 75/09
Confirmation of the time of supply for VAT on property transactions

October

28 October 2009
Revenue eBrief No. 74/09
Renewal of C2 cards with an expiry date of 31 December 2009

Revenue eBrief No. 73/09
Travel Agent's Margin Scheme

27 October 2009
Revenue eBrief No. 72/09
New VAT Act - Consultation with Interested Parties

Revenue eBrief No. 71/09
Extension of Voluntary Disclosure Initiative for Interest Reporting to include Credit Unions.

22 October 2009
Revenue eBrief No. 70/09
Tax Briefing No. 80: 'VAT treatment of investment management services supplied in relation to Self-Directed Life Assurance Bonds

21 October 2009
Revenue eBrief No. 69/09
Tax Briefing No. 79: 'Tax Relief for Pension Contributions: Application of Earnings Limit - Transitional Arrangements for 2008'

15 October 2009
Revenue eBrief No. 68/09
Pay & File 2009: Unregistered/Unlinked Clients

13 October 2009
Revenue eBrief No. 67/09
Email Scam

Revenue eBrief No. 66/09
Customer Service Standards

Revenue eBrief No. 65/09
4 Year Limit on Tax Repayment Claims (Section 865 TCA 1997)

09 October 2009
Revenue eBrief No. 64/09
Survey of Small and Medium Sized Business Customers 2008

08 October 2009
Revenue eBrief No. 63/09
Islamic Finance

02 October 2009
Revenue eBrief No. 62/09
Rental Income – Treatment of Interest Rate Caps

01 October 2009
Revenue eBrief No. 61/09
Tax Relief for Pension Contributions – late elections

September

30 September 2009
Revenue eBrief No. 60/09
Income Levy and Preliminary Tax 2009

25 September 2009
Revenue eBrief No. 59/09
Redundancy Rebates and Tax Payment Difficulties

28 September 2009
Revenue eBrief No. 58/09
Leaflet on the Travel Agent's Margin Scheme

25 September 2009
Revenue eBrief No. 57/09
ROS Pay & file Deadline 16th November 2009

24 September 2009
Revenue eBrief No. 56/09
ROS Downtime Problem on Monday 21st September 2009

Revenue eBrief No. 55/09
Tax Relief on Qualifying Home Loans / BIK on Preferential Loans

23 September 2009
Revenue eBrief No. 54/09
ROS Technical Helpdesk – Extended Opening Hours for Pay & File 2009

22 September 2009
Revenue eBrief No. 53/09
New Procedures for making EU VAT Repayment Claims

21 September 2009
Revenue eBrief No. 52/09
High Income Individuals' Restriction

Revenue eBrief No. 51/09
Health Contribution

18 September 2009
Revenue eBrief No. 50/09
The extended date for return filing and tax payment for self assessment customers using the Revenue On Line Service is Monday, 16 November 2009.

17 September 2009
Revenue eBrief No.49/09
Pay and File 2009

10 September 2009
Revenue eBrief No. 48/09
Revised Guidance Notes

09 September 2009
Revenue eBrief No. 47/09
Employer's Guide to PAYE

07 September 2009
Revenue eBrief No. 46/09
Tax Relief for Pension Contributions: Application of Earnings Limit

04 September 2009
Revenue eBrief No. 45/09
A Tax Briefing article on 'Rent-to-Buy' (and similar) Schemes

August

12 August 2009
Revenue eBrief No. 44/09
A Tax Briefing article on Trusts and Offshore Structures

05 August 2009
Revenue e-Brief No. 43/09
Tax Briefing Supplement

04 August 2009
Revenue eBrief No. 42/09
Value-Added Tax (Amendment) Regulations 2009 (S.I. 289 of 2009)

Revenue eBrief No. 41/09
VAT Treatment of State Bodies, Local Authorities and Other Public Bodies

July

29 July 2009
Revenue eBrief No. 40/09
VAT Treatment of 'Rent to Buy' (and similar) schemes

June

26 June 2009
Revenue eBrief No. 39/09
Revenue is launching a new National Excise Licence Office.

18 June 2009
Revenue eBrief No. 38/09
Trusts & Offshore Structures - Qualifying Disclosure - Third Party Reporting

05 June 2009
Revenue eBrief No. 37/09
VAT on Property (Changes arising from Finance Act 2009).

03 June 2009
Revenue eBrief No. 36/09
Accounting Treatment of Research and Development Tax Credits.

May

29 May 2009
Revenue eBrief No. 35/09
Consultation on proposals to simplify the administration and collection of Capital Acquisitions Tax.

Revenue eBrief No. 34/09
Underpayment of Preliminary Corporation Tax

22 May 2009
Revenue eBrief No. 33/09
This eBrief is to notify practitioners that a new Part 3 of the Finance Bill

11 May 2009
Revenue eBrief No. 32/09
6 Month Time Limit on VAT Repayment Claims from unregistered foreign traders

Revenue eBrief No. 31/09
Stamp Duty - Property 'trade-in' scheme

Revenue eBrief No. 30/09
Practitioner Access to PAYE anytime – client bank account details must be provided

08 May 2009
Revenue eBrief No. 29/09
Third Party Returns - Time Limits - Offshore Settlements

April

29 April 2009
Revenue eBrief No. 28/09
EU VAT Directives Transposition- 1 January 2010

24 April 2009
Revenue eBrief No. 27/09
VAT on Property

17 April 2009
Revenue eBrief No. 26/09
Third Party Reporting - Section 896A TCA 1997 - Settlements Involving Non-Resident Trustees

14 April 2009
Revenue eBrief No. 25/09
Tax Briefing

07 April 2009
Revenue eBrief No. 24/09
Preliminary Tax Reminder Notices

02 April 2009
Revenue eBrief No. 23/09
New Penalties Regime – Finance (No.2) Act 2008

March

30 March 2009
Revenue eBrief No. 22/09
Revenue has published a guide to air travel tax.

19 March 2009
Revenue eBrief No. 21/09
Returns of information for Revenue approved share schemes, for Convertible Securities awarded to directors and employees

27 March 2009
Revenue eBrief No. 20/09
Revenue today announced the commencement of an investigation into Trusts and Offshore Structures.

25 March 2009
Revenue eBrief No. 19/09
ROS Downtime

24 March 2009
Revenue eBrief No. 18/09
Corporation Tax Assessing System migrates to Revenue's Integrated Taxation System (ITS)

13 March 2009
Revenue eBrief No. 17/09
Payment of Preliminary Tax by Large Companies

10 March 2009
Revenue e-Brief No. 16/09
Pay & File – Revenue On-Line Service - Extension of filing date in 2009

February

26 February 2009
Revenue e-Brief No. 15/09
Cavan/Monaghan Revenue District - Change of Address for Monaghan Office.

25 February 2009
Revenue e-Brief No. 14/09
Research and Development - Finance (No.2) Act 2008.

10 February 2009
Revenue eBrief No. 13/09
VAT information leaflets: Liquidators and Receivers/State Procurement

06 February 2009
Revenue e-Brief No. 12/09
Revenue On-Line Service (ROS) – developing and expanding to cater for more Revenue customers.

January

29 January 2009
Revenue eBrief No. 11/09
The Financial Services Pensions Unit has moved to 2nd Floor, Setanta Centre, Nassau Street, D2.

22 January 2009
Revenue e-Brief No. 10/09
The deadlines for online filing of returns and online payment of taxes have been extended.

Revenue e-Brief No. 09/09
Questions have arisen about invoicing issues in the context of VAT reverse charge on construction services.

21 January 2009
Revenue e-Brief No. 08/09
Average Market Mid-Closing Exchange Rates v. Euro As Supplied By The Central Bank

19 January 2009
Revenue e-Brief No. 07/09
Stamp Duty – Finance (No. 2) Act 2008 - Share Transfer Forms where the consideration is €1,000 or less

16 January 2009
Revenue e-Brief No.06/09
Landlord and Connected Tenant: Deferred payment of waiver cancellation amount on becoming members of a VAT Group

Revenue e-Brief No. 05/09
An instrument may be stamped within 30 days of the date of its execution without incurring interest and penalties.

Revenue e-Brief No. 04/09
Form RCT 35 2008 Filing Information for Principal Contractors in the Construction, Forestry and Meat Processing Sectors

15 January 2009
Revenue e-Brief No. 03/09
Finance (No.2) Act 2008 – Tax Residence Rules

09 January 2009
Revenue e-Brief No. 02/09
Research and Development protective claims – follow up to eBrief 63/2008Notification of publication of Issue 70 Tax Briefing

08 January 2009
Revenue eBrief No. 01/09
Notification of publication ot Issue 70 Tax Briefing