This is a short monthly note to let you know what's been updated on www.taxworld.ie in April 2023:
Questions answered
-
72 new questions and answers in the members area
Revenue ebriefs
- 106/23 : Common Contractual Fund 2023 - Deadline Extension and Updated Form
- 105/23 : VAT treatment of the supply and installation of solar panels
- 104/23 : Excise Duty Rates
- 103/23 : Rates of Mineral Oil, Natural Gas Carbon, Solid Fuel Carbon Taxes
- 102/23 : Securitisation Regulation: Notification of investment
- 101/23 : Payment and receipt of interest and royalties without deduction of income tax
- 100/23 : State Aid Transparency Requirements
- 099/23 : New guidance on the digital games corporation tax credit
- 098/23 : Natural Gas Carbon Tax (NGCT) Compliance Procedures Manual
- 097/23 : Travel and Subsistence to Office Holders and Employees
- 096/23 : Update to the TBESS guidelines
- 095/23 : Deduction for statutory registration fees paid to CORU
- 094/23 : Form P11D
- 093/23 : Employer provided vehicles
- 092/23 : Updates to Movement of Excisable Products Manual
- 091/23 : Update to Share Schemes Tax and Duty Manuals
- 090/23 : Relief for investment in corporate trades
- 089/23 : Stock Relief- Young Trained Farmers
- 088/23 : Pay & File Extension Date - 2023
- 087/23 : Updates to eCG50 – Guide for Applicants
- 086/23 : Contact Details for Access Officers
- 085/23 : 38-06-06 Receipts Tracker in myAccount and ROS
Appeal decisions
- 70TACD2023 - IT & VAT - burden of proof - appeal failed
- 69TACD2023 - Income Tax - four year limit - s 865 - burden of proof
- 68TACD2023 - VAT - motor vehicles from UK - margin scheme did not apply - €200k VAT due
- 67TACD2023 - PAYE - recovery of tax from employee
- 66TACD2023 - Income Tax - four year limit - burden of proof - s 865
- 65TACD2023 - TWSS & PRSI - employer of nanny - not a business - appeal failed
- 64TACD2023 - Covid Relief - CRSS- meaning of business premises - appeal failed
- 63TACD2023 - Widow taxed on pension payments received by husband - assessment upheld
- 62TACD2023 - VRT - transfer of residence relief - appeal failed
- 61TACD2023 - Accountant partner in practice - rental profit - amended assessments upheld
- 60TACD2023 - 2011 €72k assessment -single payment scheme - outside 4 year limit - set to nil
- 59TACD2023 - Income Tax - four year limit - s 865
- 58TACD2023 - VAT e-commerce - desk in co-working space - Revenue must register applicant
- 57TACD2023 - CGT - artificial gain - loss relief denied - s 811
- 56TACD2023 - VAT -commissions for recruiting students - disclosed agent - 23% rate
