Revenue eBrief No. 178/18

28 September 2018

Case V excess capital allowances and Case V losses: Order of offset for individuals and between jointly assessed spouses and civil partners

Tax and Duty Manual Part 04-08-08 has been updated to incorporate the material previously included in Tax and Duty Manual Part 04-08-13 (Offset between spouses and civil partners of Case V losses and excess capital allowances).