taxworld update November 2023

Here's what's been updated on www.taxworld.ie in November 2023:

Revenue ebriefs

• 233/23 : Pensions Manual - Useful contacts  
• 250/23 : Betting Duty Returns and Payments Compliance Procedures Manual  
• 249/23:  Profits arising from production, maintenance and repair of certain musical instruments  
• 248/23 : Updates to Accounting for Mineral Oil Tax Manual  
• 247/23 : Natural Gas Carbon Tax Compliance Procedures  
• 246/23 : Cost Sharing Group  
• 245/23 : Updates to the Horticultural Production Relief Guide  
• 244/23 : C&E TAN reports available on ROS  
• 243/23 : Professional Services Withholding Tax  
• 242/23 : Enhanced Reporting Requirements  
• 241/23 : Securitisation Regulation: Notification of Investment  
• 240/23 : Import of Motor Vehicles from the UK  
• 239/23 : PAYE Services Review your Tax  
• 238/23 : Enhanced Reporting Requirements  
• 237/23 : General Medical Service (GMS) payments to medical practitioners (Part 04-01-15)  
• 236/23 : The Help to Buy – Summary Guide for Applicants has been updated  
• 235/23 : Registration Guidelines for DAC 7- EU Reporting Platform Operators  
• 234/23 : ROS Pay and File Useful Tips

Appeal decisions  

• 154TACD2023 - Income Tax - four year limit - burden of proof  
• 153TACD2023 - Artist Exemption - non-fiction book does not meet the criteria  
• 152TACD2023 - Deceased spouse - married tax credits claimed - assessment upheld  
• 151TACD2023 - Corporation Tax - payment to employee not a "preferential loan"  
• 150TACD2023 - Plastic bag levy - assessments upheld  
• 149TACD2023 - CRSS - appeal disallowed - turnover reduction threshold not met  
• 148TACD2023 - Biophilic artist - a "painting or other like picture" - appeal allowed  
• 147TACD2023 - CGT - sale of leased lands - option to purchase not deductible  
• 146TACD2023 - Employee share options exercised while ROI resident - assessment upheld