Revenue eBrief No. 022/23

30 January 2023

The Liquor (Excise) Licence Compliance Procedures manual

The Liquor (Excise) Licence Compliance Procedures Tax and Duty Manual has been updated with minor edits and corrections. Along with an amendment of paragraph 2.2 regarding franchise arrangements to reflect the 2018 determination of the Court Appeal in the case of Triode Newhill LHP Ltd v Superintendent Murray.