This is a short monthly note to let you know what's been updated on www.taxworld.ie in December 2022:

Questions answered

• 55 new questions and answers in the members area

Legislation updated

• Finance Act 2022 (signed 16.12.2022): legislation and commentary is updated - book your seat at our webinar to get your concise summary, slide pack and copy of the Act with explanatory commentary

• Social Welfare Act 2022 (signed 15.12.2022): legislation is now updated

SIs updated

• Mandatory Automatic Exchange of information (Platform Operators) in the Field of Taxation Regulations 2022 (SI 705/2022)

• Digital Games Regulations 2022 (SI 593/2022) 

Revenue ebriefs

• 236/22 : VAT treatment of Printing and Printed Matter
• 235/22 : VAT and Employer Income Tax/PRSI/USC/LPT
• 234/22 : Preliminary Income Tax Direct Debit Guidelines  
• 233/22 : Rent Tax Credit
• 232/22 : Cycle to Work Scheme - Finance Act 2022 updates 
• 231/22 : Guidance on Part 35A Transfer Pricing 
• 230/22 : Customs Export Procedures Manual
• 229/22 : Tax and Duty Manual Part 05-01-01b Updated  
• 228/22 : Sea-going Naval Personnel Tax Credit  
• 227/22 : Payments on Termination of an Office or Employment 
• 226/22 : Manual Part 05-02-10 - Road Haulier Drivers (Employees) - Subsistence Rates  
• 225/22 : Update to Share Schemes Manual - Chapter 14  
• 224/22 : VAT treatment of dental services  
• 223/22 : Accelerated Capital Allowances for Farm Safety Equipment manual
• 222/22 : Payments received under the Brexit Voluntary Permanent Cessation Scheme  
• 221/22 : Payment and Receipt of Interest and Royalties without Deduction of Income Tax
• 220/22 : Payments received under the Basic Income for the Arts Pilot Scheme  
• 219/22 : Guidelines for the Temporary Business Energy Support Scheme (TBESS)  
• 218/22 : R&D Tax Credit: Appointment of experts to assist in audits
• 217/22 : CAT Manual Part 12: Business Relief - Clawing Back the Relief (section 101) 
• 216/22 : Section 110: Entitlement to Treatment
• 215/22 : Import of Motor Vehicles from the UK
• 214/22 : VAT Notes for Guidance
• 213/22 : eRCT System - additional guidance on the Bulk Rate Review (BRR)  
• 212/22 : Betting Duty Returns and Payments Compliance Procedures Manual  
• 211/22 : MyEnquiries  
• 210/22 : Revisions to The Administration & Control of Tax Warehouses Manuals: Part 2
• 209/22 : Treatment of Debtors, Creditors and Work-in-Progress in Professional Accounts  
• 208/22 : Securitisation Regulation: Notification of Investment  
• 207/22 : Real Estate Investment Trusts (REITs)  
• 205/22 : Irish Real Estate Funds (IREF) January 2022 filing - updated Form IREF available  
• 204/22 : CGT - S604A TCA 1997 updates including Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 changes

Appeal decisions  

• 166TACD2022 - Customs and Excise
• 165TACD2022 - Income Tax  
• 164TACD2022 - Capital Gains Tax
• 163TACD2022 - PAYE  
• 162TACD2022 - PAYE  
• 161TACD2022 - Income Tax  
• 160TACD2022 - Income Tax  
• 159TACD2022 - VAT  
• 157TACD2022 - VRT  
• 156TACD2022 - PAYE  
• 155TACD2022 - Income Tax  
• 154TACD2022 - Income Tax

upcoming webinar

3.5 hours structured CPD.

Includes: hard copy of tax magic 2023, tax guide 2023,

webinar slides (pdf), Finance Act 2022 (Act and commentary notes, pdf).

Seats are limited. Click here to reserve your seat.