News

February 2018

15 February 2018
eBrief 024/2017 - Professional Services Withholding Tax - Form F45 stationery

eBrief 025/2017 - Part 44b-01-01 Tax Treatment of Former Cohabitants

14 February 2018
eBrief 021/2018 - Capital Acquisitions Tax - Gifts and inheritances taken free of tax and exemptions for the receipt of certain political donations and for inheritances taken from certain types of pension fund

eBrief 022/2018 - Accelerated wear and tear allowances for certain energy-efficient equipment

eBrief 023/2017 - Capital Acquisitions Tax - Dwelling House Exemption - Finance Act 2017

Warning: Latest email and SMS (text message) scam

12 February 2018
eBrief 019/2018 - Amendment to Tax and Duty Manual Part 02-02-02 - The charge to and rates of Corporation Tax

eBrief 020/2018 - Late return surcharge in cases starting a business

Revenue seize €44,000 in cash and 46,000 contraband cigarettes at Dublin Airport

09 February 2018
Revenue seizes herbal cannabis worth €675,000 at Dublin Port

08 February 2018
Appointment of Revenue Commissioner

07 February 2018
Revenue seize illicit beer and cigarettes in Dublin Port and Wexford Town

06 February 2018
eBrief 018/2018 - Lloyds sterling conversion rates and the Average Market Mid-Closing Exchange Rates

ROS availability

02 February 2018
eBrief 016/2018 - Capital allowances for specified intangible assets

eBrief 017/2018 - Pre-letting expenditure in respect of vacant residential premises

01 February 2018
eBrief 014/2018 - Capital Acquisitions Tax - Agricultural Relief - Finance Act 2017 changes

eBrief 015/2018 - Third Party Returns - Offshore Products

Revenue seize cannabis and cocaine worth €237,000 in west Dublin

Revenue seize herbal cannabis worth €80,000 in Kilkenny

January 2018

31 January 2018
eBrief 011/2018 - Deductibility of loan interest in computing rental income

eBrief 012/2018 - Information for resident Personal Representatives or solicitors of non-resident beneficiaries

eBrief 013/2018 - Averaging of Farm Profits

Revenue seize alcohol, car, cash, cigarettes and tobacco in Co. Cork

30 January 2018
eBrief 010/2018 - Amendment to Revenue Information Powers in Finance Act 2017

29 January 2018
eBrief 009/2018 - Home Carer Tax Credit

26 January 2018
eBrief 008/2018 - Relief for interest paid on certain home loans

25 January 2018
Revenue seize controlled drug worth €80,000 in Cork

22 January 2018
Revenue seize car and smuggled cigarettes in Rosslare Europort

19 January 2018
eBrief 007/2018 - Review of Opinions/Confirmations

Revenue seizes smuggled cigarettes worth €1 million in Dublin Port

16 January 2018
Revenue seize contraband alcohol, medicines and tobacco products in Rosslare and Dublin

11 January 2018
Revenue seize car and cigarettes in Dublin 15

10 January 2018
eBrief 06/2018 - Capital Acquisitions Tax - Business Relief and forestry/woodland businesses

09 January 2018
eBrief 04/2018 - Deduction for expenses in respect of annual membership fees paid to a professional body

eBrief 05/2018 - Tax treatment of civil partners

08 January 2018
Revenue seizes tobacco products, alcohol, prohibited drugs and cash

05 January 2018
eBrief 03/2018 - Section 135 TCA - Anti-avoidance

Revenue publishes 2017 Local Property Tax statistics

04 January 2018
eBrief 01/2018 - eRCT System - Input of Payment Notifications where the contract is closed

eBrief 02/2018 - Finance Act 2017 – VAT Notes for Guidance

Revenue publishes headline results 2017

December 2017

29 December 2017
eBrief 126/2017 - Taxation of payments to craft apprentices by Education and Training Boards

eBrief 127/2017 - Change in Basis of Assessment - Schedule E

28 December 2017
ebrief 124/2017 - Benefit-in-Kind on use of Company Vans

eBrief 125/2017 - Notifications under s.110 TCA 1997 made outside of the prescribed timeframe

27 December 2017
eBrief 123/2017 - Income Tax and Corporation Tax non filer Programme

22 December 2017
eBrief 120/2017 - What is trading?

eBrief 121/2017 - Pensions Manual amended

eBrief 122/2017 - Corporation Tax Statement of Particulars - Section 882 TCA 1997

21 December 2017
eBrief 119/2017 - Claims for NPPR deduction against rental income

20 December 2017
Career opportunities

eBrief 118/2017 - Exemption from income tax in respect of certain payments made under employment law

19 December 2017
eBrief 117/2017 - Automatic Exchange of Information - Important Notice regarding Country-by-Country (DAC4) filing

15 December 2017
Revenue seizes Alprazolam tablets worth €60,000 at Dublin Port

13 December 2017
eBrief 115/2017 - Certificates of Residency will issue in pdf format from 1st January 2018

eBrief 116/2017 - Takeover of Fyffes plc by Sumitomo Corporation - deadline for payment of CGT

Revenue seizes cash, cigarettes, tobacco and a car in Counties Cork and Kerry

12 December 2017
eBrief 114/2017 - Revised tax treatment of interest and royalties: Ireland-Chile Double Taxation Convention

11 December 2017
2018 Tax Credit Certificates for PAYE Employees

eBrief 113/2017 - Quality Intervention Standards

05 December 2017
Revenue publishes list of tax defaulters

04 December 2017
eBrief 112/2017 - Pensions Manual updated

Revenue seize drugs worth €60,000 in Mulhuddart, Dublin

01 December 2017
eBrief 109/2017 - Revenue Information Powers

eBrief 110/2017 - Who must file a tax return and self-assessment under full self-assessment?

eBrief 111/2017 - PAYE Services: Tax and Duty Manual updates

November 2017

30 November 2017
Revenue seizes alcohol worth €460,000 at illicit production plant in Co. Louth

27 November 2017
eBrief 108/2017 - Jobs and Pensions TDM update

24 November 2017
eBrief 107/2017 - Country-by-Country Reporting (DAC 4) - Filing Update

Revenue seizes cocaine worth €70,000 in Swords, Co. Dublin

Updates to myAccount profile

23 November 2017
Revenue encourages PAYE taxpayers to claim tax back before 31 December deadline

Revenue issues some timely advice for online shoppers

22 November 2017
eBrief 106/2017 - Taxation of non-resident landlords

20 November 2017
eBrief 105/2017 - Distributions out of certain exempt profits or gains or out of certain relieved income

17 November 2017
eBrief 104/2017 - Revenue's Offshore Evasion Inquiry

Revenue seizes herbal cannabis worth €160,000 at Portlaoise Mail CentreUntitled

13 November 2017
eBrief 102/2017 - Launch of Agent Access to the Jobs and Pensions Service

eBrief 103/2017 - Taxation of Illness Benefit and Occupational Injury Benefit payable by the Department of Employment Affairs and Social Protection (DEASP)

Launch of Agent Access to the Jobs and Pensions Service

10 November 2017
eBrief 101/2017 - Tax and Duty manual 38-04-02 on Revenue Powers

Revenue seizes cannabis and cocaine worth €1 million in Blanchardstown, Dublin

Revenue seizes tobacco products worth over €14,500 in Dundalk

08 November 2017
Revenue seizes alcohol, cigarettes and tobacco at Dublin PortUntitled

06 November 2017
eBrief 100/2017 - VAT and Payment Services

Revenue seize contraband cigarettes, a car and cash in Cork city

03 November 2017
Revenue seizes smuggled cigarettes worth €880,000 in County Louth

02 November 2017
eBrief 98/2017 - Extended deadline for ROS Customers in respect of RACs, PRSAs and AVCs

eBrief 99/2017 - Amendments to the Employment and Investment Incentive on 2 November 2017

Revenue and Gardaí seize drugs worth €100,000 in Dublin Inner City

October 2017

31 October 2017
eBrief 95/2017 - ROS Pay & File – Useful Tips

eBrief No. 96/2017 - iXBRL: Introduction of new Detailed Profit and Loss taxonomy

27 October 2017
eBrief 94/2017 - New 6% rate of Stamp Duty on non-residential property - transactions eligible for 2% rate under transitional relief measures

26 October 2017
eBrief No. 93/17 -Extended ROS Pay & File deadline 2017 - update

Revenue seize beer worth over €100,000 at Rosslare Europort

Revenue submission to the Commission for Communications Regulation on review of Non-Geographic Numbers

25 October 2017
Revenue extends Pay and File deadline to 16 November 2017

Revenue seizes cigarettes worth €4.5 million in Dublin Port

23 October 2017
eBrief No. 92/17 - Discretionary Trust Tax - exemption for trusts established for the benefit of improvident individuals