This is just to let you know what's been updated on www.taxworld.ie in July 2023.

Ezylia is now live!

Imagine if you had access to a personal, intelligent assistant that was trained on millions of pages of tax data - capable of instantly answering tax queries, summarising complex tax topics, performing tax calculations, writing client correspondence, and significantly reducing your research time, all the while elevating your team's efficiency.

Ezylia can summarise tax topics, write client letters, answer questions. The list is endless. 

Learn more: read the brochure - watch the video - €96 + VAT monthly for non-members. If not completely satisfied you can cancel after one month.

Member sign up: just email sales@taxworld.ie with the word "upgrade". It is €48 + VAT per month.

Questions answered

• 76 new questions and answers in the members area

Revenue ebriefs

• 175/23 : Farming Accelerated Allowances for Slurry Storage Facilities [Section 658A TCA 1997]  
• 174/23 : Revenue Officers Entering Construction Sites  
• 173/23 : Revenue Pensions Manual - Chapter 10 updated
• 172/23 : Guidance on the Defective Concrete Products Levy - Part 18E TCA 1997  
• 171/23 : Stamp Duties Consolidation Act 1999 - Notes for Guidance updated
• 170/23 : Guidance on Interest Limitation  
• 169/23 : Irish Real Estate Funds (IREF) Guidance Note and IREF Declarations
• 168/23 : Agent's Guide to the Collector-General's Division  
• 167/23 : Value Added Tax (VAT) Repayment Offset
• 166/23 : Research and Development (R&D) Corporation Tax
• 165/23 : European Union (Tax Dispute Resolution Mechanisms) Regulations 2019  
• 164/23 : Exempt Unit Trusts (EUTs)  
• 163/23 : DIRT and Company, Pension Scheme and PEPP Provider Deposits  
• 162/23 : Instruction Manual on End Use Procedure  
• 161/23 : VAT Treatment of Education and Vocational Training  
• 160/23 : Universal Social Charge  
• 159/23 : Investment Limited Partnership (ILP) 2022 deadline extension and new ILP1 Form  
• 158/23 : Pensions Manual Chapter 27 amended  
• 157/23 : Rent-a-room relief  Revenue eBrief No. 156/23 : Automatic Exchange of Information (AEOI)  
• 155/23 : EU Reporting Obligations for Platform Operators  
• 154/23 : Manual on EU Sanctions in Response to the Situation in Ukraine  
• 152/23 : Relevant Contracts Tax: Incorrect operation of RCT  
• 151/23 : Certain Patent Royalties Paid to Companies Resident Outside the State

Appeal decisions  

• 108TACD2023 - CGT - disposal of woodland - s 564 - market value to be apportioned to growing trees - taxpayer method correct  
• 107TACD2023 - Special Assignee Relief Programme (SARP) - not a "relevant employee" - Revenue decision to refuse relief upheld  
• 106TACD2023 - VAT - zero-rated supplies to UK - no documentary proof - assessments upheld  
• 105TACD2023 - PREM, Corporation Tax - oral agreement to buy properties - "loan" or "advance" - director loan benefit in kind (BIK) - dividend withholding tax (DWT)  
• 104TACD2023 - Income Tax - four year limit - s 865 - burden of proof  
• 103TACD2023 - Corporation Tax - bank loan write off - debt forgiveness - of €6m held to be trading income  
• 102TACD2023 - Income Tax - four year limit - s 865 - late claim refused  
• 101TACD2023 - VAT - vocational training - "supply of goods and services closely related thereto" - appellant entitled to refund of €4.365m  
• 100TACD2023 - CGT - loss arising on "debt on a security" not proved - assessments upheld  
• 99TACD2023 - PAYE, PRSI, USC -amounts paid by company to director held to be remuneration and not a directors loan  
• 98TACD2023 - Special Assignee Relief Programme (SARP) - "certifies" - appellant entitled to relief  
• 97TACD2023 - PAYE, USC - reduction of credits under pandemic unemployment payment (PUP) - Revenue statement of liability correct  
• 96TACD2023 - VRT - appellant entitled to transfer of residence relief

Meet Ezylia, your new tax assistant!

Ezylia can summarise tax topics, write client letters, answer questions. The list is endless. 

Learn more: read the brochure - watch the video - €96 + VAT monthly for non-members. If not completely satisfied you can cancel after one month.

Member sign up: just email sales@taxworld.ie with the word "upgrade". It is €48 + VAT per month.