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

Meet Ezylia!

Imagine if you had access to a personal, intelligent assistant that was trained on millions of pages of tax data - capable of instantly answering tax queries, summarising complex tax topics, performing tax calculations, writing client correspondence, and significantly reducing your research time, all the while elevating your team's efficiency.

Ezylia is already answering questions on the members' area. Learn more.

Ezylia is also live on www.taxworld.co.uk helping UK practitioners with their inheritance tax issues. If you are a UK practitioner and you want access, let us know. 

Questions answered

• 70 new questions and answers in the members area

Revenue ebriefs

• 150/23 : Exchange of Information - deferral of DAC2-CRS and FATCA filing deadlines
• 149/23 : Liquidation of companies and other company law issues
• 148/23 : Importation of fireworks
• 147/23 : Vehicle registration tax (VRT) online payments in ROS and myAccount
• 146/23 : Employers' Guide to PAYE (applicable up to 31 December 2018)
• 145/23 : myAccount - First time employees
• 144/23 : Electronic share trading In CREST – manual updated
• 143/23 : Payment and receipt of interest and royalties without deduction of income tax
• 142/23 : iXBRL - 2023 Taxonomies and new mandatory tag
• 141/23 : Pensions taxable in Ireland (OECD, other international organisations)
• 140/23 : Expressions of doubt
• 139/23 : Payment of preliminary corporation tax
• 138/23 : Importation from third countries of live animals and products of animal origin
• 137/23 : New TDM - Non-resident landlord withholding tax
• 136/23 : New VAT manuals
• 135/23 : Section 83DB Repayment of stamp duty in respect of certain residential units
• 134/23 : Update to State aid transparency requirements
• 133/23 : Section 83DA - Repayment of stamp duty under affordable dwelling arrangements
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Appeal decisions  

• 95TACD2023 - salary for second director disallowed  
• 94TACD2023 - CGT - loan note not debt on a security - loss relief denied - s 541 
• 93TACD2023 - VAT registration - company entitled to be registered  
• 92TACD2023 - Income tax - transborder relief - s 825A - appellants not proprietary directors  
• 91TACD2023 - Working from home - expense on radon reduction - disallowed  
• 90TACD2023 - Income tax - help to buy - clawback of relief - s 477C  
• 89TACD2023 - Corporation tax - investment company management expenses  
• 88TACD2023 - Vehicle registration tax - transfer of residence relief denied
• 87TACD2023 - Income tax  four year limit - s 865 -burden of proof
• 86TACD2023 - Income tax - s 865 - four year limit  
• 85TACD2023 - CAT - business relief allowed - cash on balance sheet not an excepted asset  
• 84TACD2023 - Income tax - locum - residence test - assessments upheld 
• 83TACD2023 - Covid relief - EWSS - assessments upheld
• 82TACD2023 - Chemist scheme - VAT underpaid
• 81TACD2023 - Income - PAYE, USC - assessments upheld
• 80TACD2023 - Income tax - inadequate records - cash business - assessments upheld
• 79TACD2023 - Customs & Excise