Part 33

Anti-avoidance

• Part 33-01-01Main purpose test

  [PDF]24-Mar-2015 [PDF]09-Aug-2019 Show less

  Show older versions
• Part 33-02-01Option to acquire shares in lieu of distributions (dividends)
• Part 33-02-02Tax Treatment of Employee Benefit Schemes
• Part 33-03-01Mandatory Disclosure Guidance notes (Part 33)

  [PDF]28-Jan-2015 [PDF]6-Feb-2019 [PDF]14-Jan-2021 Show less

  Show older versions
• Part 33-03-02European Union (EU) Mandatory Disclosure Rules

  [PDF]01-Apr-2022 Show less

  Show older versions
• Part 33-03-03EU Mandatory Disclosure of Reportable Cross-border Arrangements (Chapter 3A of Part 33)

  [PDF]03-Nov-2020 [PDF]14-Jan-2021 [PDF]28-Jan-2021 [PDF]11-Aug-2021 [PDF]23-Nov-2023 Show less

  Show older versions
• Part 33-03-03aEU Mandatory Disclosure of Reportable Cross-Border Arrangements (Chapter 3A of Part 33 of the Taxes Consolidation Act 1997)
• Part 33-03-04Filing Guidelines for DAC6 (EU Mandatory Disclosure of Reportable Cross-Border Arrangements)

  [PDF]13-Jan-2021 [PDF]13-Jul-2021 [PDF]06-Aug-2021 Show less

  Show older versions
• Part 33-03-05Registration and Filing Guidelines for DAC7-Digital Platform Operators

  [PDF]21-Dec-2023 Show less

  Show older versions
• Part 33-05-01Outbound payments defensive measures