This is a short note to let you know what's been updated on www.taxworld.ie in September 2022:
Questions answered
80 new answers in the members area
Acts updated
Companies Act 2014 has been updated to reflect substantial changes made by:
Companies (Rescue Process for Small and Micro Companies) Act 2021
SIs added
Income Tax (Purchased Life Annuities Regulations, 1959 (SI 152/1959)
Mandatory Disclosure of Certain Transactions Regulations 2011 (SI 7/2011)
ebriefs
179/22 : Excise Duty Rates and Tobacco Products Tax
178/22 : ROS Pay & File 2021 - tips and tricks
177/22 : Guidance on the Level 1 Compliance Programme – Debt Warehouse Scheme
176/22 : Revenue Compliance Interventions – Operation of Payroll Taxes (Income Tax, PRSI, USC) by Employers
175/22 : Guide to Exchange of Information
174/22 : Instalment Arrangements
173/22 : Form CT1 2021 - completion and submission of returns
172/22 : Vehicle Registration Tax Manual Section 1A
171/22 : Guidance Manual on Comprehensive Guarantee
170/22 : Procedures for Small Companies Administrative Rescue Process (SCARP)
169/22 : Betting Duty Return and Payments Compliance Procedures Manual
168/22 : Deduction for Digital Services Taxes
167/22 : Arrangements for Implementing EU and OECD Exchange of Information Requirements in Respect of Tax Rulings
165/22 : Manual on the Enforcement of Intellectual Property Rights
164/22 : Stamp Duty Manual Part 7: section 83F "Repayment of stamp duty on cost rental dwellings"
163/22 : Capital Acquisitions Tax Manual Parts 7 and 25 - Limited Interests and Rights of Residence
180/22 : Amendments to membership of the EU GSP scheme
Appeal decisions
125TACD2022 – Relevant Contracts Tax - Four year limit - s 865
124TACD2022 - PAYE USC
123TACD2022 – Income Tax - Four year limit - s 865
122TACD2022 - PAYE
121TACD2022 - CGT - Anglo Irish Bank shares - losses - burden of proof
120TACD2022 - VAT & Customs and Excise
119TACD2022 - Income Tax & USC
118TACD2022 - VRT
117TACD2022 - Income Tax
116TACD2022 - CGT
115TACD2022 - Stamp Duty
114TACD2022 - PAYE
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