Revenue eBrief No. 012/19
25 January 2019
Review of opinions or confirmations
Tax and Duty Manual Part 37-00-41 has been updated to provide guidance to taxpayers who wish to continue to rely on an opinion or confirmation issued by Revenue in the period between 1 January and 31 December 2013, in respect of a transaction, period or part of a period, on or after 1 January 2019.
A taxpayer who wishes to continue to rely on such an opinion or confirmation is required to make an application for its renewal or extension on or before 29 March 2019.