taxworld.ie - what's been updated in April 2023?

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