Historic eBriefs

2010

December

23 December 2010
Revenue eBrief No. 100/10
European Union (Value-Added Tax) Regulations 2010 (S.I. 612 of 2010)

Revenue eBrief No. 99/10
Value-Added Tax Regulations 2010 (S.I. 639 of 2010)

21 December 2010
Revenue eBrief No. 98/10
Important end of year information for Relevant Contracts Tax Contractors

16 December 2010
Revenue eBrief No. 97/10
Revenue Pensions Manual

15 December 2010
Revenue eBrief No. 96/10
Employer Copy of Tax Credit Certificate

14 December 2010
Revenue eBrief No. 95/10
New Bulk Upload facility introduced for Electronic Vat Refunds (EVR)

13 December 2010
Revenue eBrief No. 94/10
Notice to Bank of Scotland (Ireland) customers

08 December 2010
Revenue eBrief No. 93/10
Capital Gains Tax

06 December 2010
Revenue eBrief No. 92/10
eRegistration

Revenue eBrief No. 91/10
Important end of year information for Relevant Contracts Tax (RCT) Contractors

03 December 2010
Revenue eBrief No. 90/10
Practitioners Access to Client Employers' Tax Credit Certificates

02 December 2010
Revenue eBrief No. 89/10
Capital Gains Tax

Revenue eBrief No. 88/10
New Revenue On-Line Services

November

30 November 2010
Revenue eBrief No. 87/10
Mandatory Electronic Filing and Payment of Tax Notice of Deferral of Implementation Date for Phase 3

26 November 2010
Revenue eBrief No. 86/10
Value-Added Tax Consolidation Act 2010

19 November 2010
Revenue eBrief No. 85/10
Deadline for submission of VAT Refund Applications for 2009 by Taxable Persons not Established in the Member State of Refund

12 November 2010
Revenue eBrief No. 84/10
P60 Template

10 November 2010
Revenue eBrief No. 83/10
ROS Form 11 2009

04 November 2010
Revenue eBrief No. 82/10
Business Expansion Scheme (BES) – Annual Reminder in respect of Requests for 'Outline Approval'

Revenue eBrief No. 81/10
Code of Practice for Revenue Audit

03 November 2010
Revenue eBrief No. 80/10
Centralisation of Stamping to Dublin

Revenue eBrief No. 79/10
Reduced frequency of tax returns and payments

October

26 October 2010
Revenue eBrief No. 78/10
VAT Consolidation Bill 2010

Revenue eBrief No. 77/10
Renewal of C2 cards with an expiry date of 31 December 2010

Revenue eBrief No. 76/10
Value-Added Tax – Gambling

22 October 2010
Revenue eBrief No. 75/10
Pay & File 2010: Unregistered/Unlinked Clients

21 October 2010
Revenue eBrief No. 74/10
4 Year Limit on Tax Repayment Claims (Section 865 TCA 1997)

14 October 2010
Revenue eBrief No. 73/10
Extended ROS Support Opening Hours for Pay & File 2010

Revenue eBrief No. 72/10
Capital Acquisitions Tax – Pay and File

13 October 2010
Revenue eBrief No. 71/10
Value-Added Tax – Ink Cartridges

06 October 2010
Revenue eBrief No. 70/10
Pay & File – Manual Returns

01 October 2010
Revenue eBrief No. 69/10
Extracts from Accounts – Form 11/CT1 – Guidance for Practitioners

September

29 September 2010
Revenue eBrief No. 68/10
Share Farming

24 September 2010
Revenue eBrief No. 67/10
Code of Practice for Revenue Audit

22 September 2010
Revenue eBrief No. 66/10
ROS Pay & File Deadline 16th November 2010

20 September 2010
Revenue eBrief No. 65/10
Finance Act 2010 - Changes to Probate & Capital Acquisition Tax

17 September 2010
Revenue eBrief No. 64/10
Employer's Guide to PAYE

Revenue eBrief No. 63/10
Pay & File 2010

07 September 2010
Revenue eBrief No. 62/10
Tax Relief for Pension Contributions: Application of Earnings Limit in the case of Doctors with General Medical Service (GMS) and private practice income

03 September 2010
Revenue eBrief No. 61/10
High Income Individuals' Restriction

02 September 2010
Revenue eBrief No. 60/10
Income Levy

Revenue eBrief No. 59/10
Revenue On-line Service Form 11 Amendments

August

17 August 2010
Revenue eBrief No. 58/10
Stamp Duty - e-Stamping – Update of Frequently Asked Questions

03 August 2010
Revenue eBrief No. 57/10
Capital Acquisitions Tax - ROS Form IT38

July

30 July 2010
Revenue eBrief No. 56/10
VAT and Public Bodies, local authorities

26 July 2010
Revenue eBrief No. 55/10
Treatment of Certain Patent Royalties Paid to Companies Resident Outside the State

Revenue eBrief No. 54/10
VAT Treatment of 'Forced Sales' and similar situations involving a Mortgagee in Possession or an Asset Receiver.

19 July 2010
Revenue eBrief No. 53/10
Tax Briefing Supplement

13 July 2010
Revenue eBrief No. 52/10
Intangible Assets Scheme under Section 291A Taxes Consolidation Act 1997

Revenue eBrief No. 51/10
Changes to CAT and Probate – Finance Act 2010 – Update of Frequently Asked Questions

07 July 2010
Revenue eBrief No. 50/10
Proposed Extension of Mandatory E-Filing

01 July 2010
Revenue eBrief No. 49/10
European Communities (Value-Added Tax) Regulations 2010

June

30 June 2010
Revenue eBrief No. 48/10
VAT on Property (Transitional VAT deductibility adjustment measure for the supply of housing by public bodies)

Revenue eBrief No. 47/10
The remittance basis of assessment as regards UK source income and chargeable gains

28 June 2010
Revenue eBrief No. 46/10
Agents ROS PAYE Service

24 June 2010
Revenue eBrief No. 45/10
Clawback of "section 23 type" relief in death cases

17 June 2010
Revenue eBrief No. 44/10
Mandatory Disclosure of Certain Transactions

16 June 2010
Revenue eBrief No. 43/10
Mandatory Disclosure of Certain Transactions consultation process

11 June 2010
Revenue eBrief No. 42/10
Capital Acquisitions Tax Consolidation Act 2003 (Section 46(2B)) (Appointed Day) Order 2010 (S.I. 282 of 2010)

10 June 2010
Revenue eBrief No. 41/10
Transfer Pricing Documentation Obligations

09 June 2010
Revenue eBrief No. 40/10
Setting up new Agent Links

08 June 2010
Revenue eBrief No. 39/10
Tax Exemption for New Start-Up Companies

02 June 2010
Revenue eBrief No. 38/10
Changes to Capital Acquisitions Tax and Probate - New Forms

06 June 2010
Revenue eBrief No. 33/10
Income Levy

May

27 May 2010
Revenue eBrief No. 37/10
Changes to Capital Acquisitions Tax and Probate Administration

25 May 2010
Revenue eBrief No. 36/10
Natural Gas Carbon Tax Regulations 2010 (S.I. 191 of 2010)

21 May 2010
Revenue eBrief No. 35/10
Notice to Halifax customers

13 May 2010
Revenue eBrief No. 34/10
Form CC-Rep - Application for refund of Mineral Oil Tax Carbon Charge (MOTCC) by Greenhouse Gas Emissions Permit holder

April

27 April 2010
Revenue eBrief No. 32/10
FAQs on the use of the ROS PAYE Service by Agents for Clients

23 April 2010
Revenue eBrief No. 31/2010
Update of VAT on Property Guide

Revenue eBrief No. 30/2010
Control of Excisable Products Regulations 2010 (S.I. 146 of 2010)

21 April 2010
Revenue eBrief No. 29/2010
The VAT Information Leaflet Travel Agent's Margin Scheme has been updated ...

20 April 2010
Revenue eBrief No. 28/10
Stamp Duty and the Land and Conveyancing Law Reform Act 2009

19 April 2010
Revenue eBrief No. 27/2010
Natural Gas Carbon Tax (NGCT)

14 April 2010
Revenue eBrief No. 26/10
Dividend Withholding Tax

13 April 2010
Revenue eBrief No. 25/10
Value-Added Tax Amendment Regulations 2010 (S.I. 144 of 2010)

12 April 2010
Revenue eBrief No. 24/10
Information leaflet on cash registers and point of sale systems

Revenue eBrief No. 23/10
Finance Act 2010: A Guide to Changes to Probate & Capital Acquisitions Tax

Revenue eBrief No. 22/10
Unapproved Employee Share Schemes - Return of Information 2009

09 April 2010
Revenue eBrief No. 21/10
New VAT rules for trading in greenhouse gas emission allowances within the State

Revenue eBrief No. 20/10
Underlying Tax Project – Clanwilliam Court

19 April 2010
Revenue eBrief No. 19/10
The VAT Capital Goods Scheme - Direct Taxes Implications

March

31 March 2010
Revenue eBrief No. 18/10
ROS Release 26 March 2010

Revenue eBrief No. 17/10
Pay and File – Revenue On-Line Service - Extension of filing date in 2010

30 March 2010
Revenue eBrief No. 16/10
VAT - Cooking Chocolate

Revenue eBrief No. 15/10
2009 ROS Form 11

29 March 2010
Revenue eBrief No. 14/10
Upgrade of ROS P35

10 March 2010
Revenue eBrief No. 13/10
Upgrade of Revenue's Secure Email

09 March 2010
Revenue eBrief No. 12/10
Errors discovered in completing the Form RCT 35 2009

02 March 2010
Revenue eBrief No. 11/10
The remittance basis of assessment as regards UK source income and chargeable gains

February

24 February 2010
Revenue eBrief No. 10/10
Finance Bill 2010 - VAT measures relating to 'transitional properties'

17 February 2010
Revenue eBrief No. 09/10
Employee share schemes - Extended date for filing returns of information

15 February 2010
Revenue eBrief No. 08/10
Employee share schemes - Extended date for filing returns of information

10 February 2010
Revenue eBrief No. 07/10
Important end of year information for Relevant Contracts Tax Contractors - Reminder

09 February 2010
Revenue eBrief No. 06/10
Average Market Mid-Closing Exchange Rates v Euro

05 February 2010
Revenue eBrief No. 05/10
Clarification of certain matters relating to employment vs. self employment status

January

29 January 2010
Revenue eBrief No. 04/10
VAT treatment of Deeds of Variation to leases

22 January 2010
Revenue eBrief No. 03/10
Mandatory Electronic Filing and Payment of Tax – Clarification of companies included in Phase 2

15 January 2010
Revenue eBrief No. 02/10
Capital Acquisitions Tax - 2010 Group Thresholds

14 January 2010
Revenue eBrief No. 01/10
Exemption from Encashment Tax for 'Qualifying Company' within the meaning of Section 110 of the Taxes Consolidation Act, 1997.