Revenue eBrief No. 123/19

25 June 2019

Taxation of Lloyd’s Income and Gains in Ireland

The contents of Tax and Duty Manual Part 04-01-01 have been removed as they are no longer relevant. The manual contained extracts from Tax Briefings Issue 19 (November 1995) and Issue 26 (April 1997) and set out the taxation of Lloyd’s Income and Gains in Ireland.