This is a short monthly note to let you know what's been updated on www.taxworld.ie in January 2023.

All Finance Act 2022 and Social Welfare Act 2022 changes (legislation and commentary) updates were completed in December 2022.

Revenue Notes for Guidance are now updated to Finance Act 2022.

Questions answered

• 77 new questions and answers in the members area

New commentary 

• Vehicle registration tax (Finance Act 1992 ss 130-144A), 27 sections

• Local property tax (Finance (Local Property Tax) Act 2012), 160+ sections.

• VAT  (Value-Added Tax Regulations 2010 (SI 639/2010)), 48 regulations.

• RCT (Income Tax and Corporation Tax (Relevant Contracts Tax) Regulations 2012 (SI 576/2012)), 12 regulations.
  
• PAYE (Income Tax (Employments) Regulations 2018 (SI 345/2018)), 32 regulations.

Revenue ebriefs

• 020/23 : Gaming and Amusement Licence Compliance Procedures Manual
• 019/23 : Part 34-00-10 - Special Assignee Relief Programme (SARP)
• 023/23 : Customs Export Procedures Manual
• 022/23 : The Liquor (Excise) Licence Compliance Procedures manual
• 021/23 : Geographical Indication for Irish Whiskey & Irish Poteen Verification Procedures Manual
• 018/23 : Country-by-Country Reporting - Data Access & Usage
• 017/23 : Section 83D Residential development refund scheme
• 016/23 : Updated Stamp Duty Tax and Duty Manuals  
• 015/23 : VAT zero-rating of Covid-19 Testing Kits  
• 014/23 : Stamp Duties Consolidation Act 1999 - Notes for Guidance updated  
• 013/23 : Debt Warehousing Scheme - Level 1 Compliance Programme Guide  
• 012/23 : Enhanced Reporting Requirements  
• 011/23 : Income Tax (Employments) Regulations 2022 (SI 690/2022)
• 010/23 : Review of Opinions/Confirmations
• 009/23 : Changes to the operation of 'Week 53' provisions  
• 008/23 : Stamp Duty - Section 31D Tax and Duty Manual (TDM)
• 007/23 : Stamp Duty: Section 31C Tax and Duty Manual
• 006/23 : Removal of Vietnam from the Generalised System of Preferences (GSP) scheme  
• 005/23 : Changes to standard rate tax band and personal tax credits  
• 004/23 : Guidelines for agents or advisors acting on behalf of taxpayers  
• 003/23 : Deduction for income earned in certain foreign states (Foreign Earnings Deduction)
• 002/23 : Large Corporates Division: Co-Operative Compliance Framework
• 001/23 : Universal Social Charge

Appeal decisions  

• 23TACD2023 - CGT - sale of 16.5 acres used for deer farming - retirement relief allowed
• 22TACD2023 - CGT - sale of shares - time of disposal - conditional contract - loss relief denied
• 21TACD2023 - CAT dwellinghouse relief - no deduction for €223k renovations or replacement
• 20TACD2023 - Stamp Duty - four year limit - s 159A - burden of proof
• 18TACD2023 - Gift of two properties - late return - CAT, surcharge and interest apply
• 17TACD2023 - CRSS - pub - claim outside 8 week limit - relief denied
• 16TACD2023 - IT & VAT - agricultural goods supplier - inadequate records
• 15TACD2023 - VRT - open market selling price (OMSP)  
• 14TACD2023 - Domicile levy -  total income - s 97, 531AA - less than €1m
• 13TACD2023 - CRSS - private members club - appeal failed
• 12TACD2023 - Artist's Exemption - hand made cushions, hangings - exempt
• 11TACD2023 - Income Tax - agricultural loss - acquisition cost of mare
• 10TACD2023 - CRSS - claim outside 8 week period for submission - burden of proof
• 09TACD2023 - Income Tax - four year limit - burden of proof - s 865
• 08TACD2023 - Income Tax - four year limit - burden of proof - s 865
• 07TACD2023 - VRT - open market sale price (OMSP) - export repayment
• 06TACD2023 - VAT - card club - gambling - betting - gaming - VATable
• 05TACD2023 - Income Tax - four year limit - burden of proof - s 865  
• 04TACD2023 - deductible VAT - building licences - four year limi - s 99
• 03TACD2023 - CT - refinancing  not deductible  - not "wholly and exclusively" for the trade
• 02TACD2023 - evasion of VAT - margin scheme - imported cars - assessments upheld
• 01TACD2023 - fisherman - VAT on receiver fees disallowed

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.