Revenue eBrief No. 082/20
13 May 2020
Service companies surcharge - Provision of medical staff, Guidance from professional bodies, Preparatory work
Tax and Duty Manual Part 13-02-06, which deals with the close company surcharge for service companies under s441 TCA 1997, has been updated as follows:
- To clarify the treatment where a company provides the services of a medical practitioner(s) to an unconnected party or parties,
- To state that the guidance of a professional body will be an important factor in establishing if a company is a service company, and
- To state that preliminary or preparatory work can be considered as being an integral element of a professional service.
Minor changes have been made to the Manual's presentation.