This is a short monthly note to let you know what's been updated on www.taxworld.ie in February 2023.
Questions answered
-
76 new questions and answers in the members area
Revenue ebriefs
- 020/23 : Gaming and Amusement Licence Compliance Procedures Manual
- 039/23 : Part 02-04-01 - Tax Equalisation Arrangements
- 038/23 : Amendments to Revenue Pensions Manual
- 037/23 : Stamp Duty Manual - "Section 31E: residential property (10% rate)" - Updated
- 036/23 : Pensions Manual Updated
- 035/23 : Stamp Duty Manual - " Schedule 1" - Updated
- 034/23 : Help to Buy (HTB)
- 033/23 : Claiming tax relief for Health Expenses
- 032/23 : Share Schemes Manual - Chapter 13 updated
- 031/23 : Stamp Duty Manual - Section 81D relief on certain leases of farmland
- 030/23 : Stamp Duty Manual Section 81AA: Transfers of Land to Young Trained Farmers updated
- 029/23 : U.S. dividends and Encashment Tax
- 028/23 : Tax treatment of Ukrainian citizens who work remotely in the State
- 027/23 : Extended deadline for Temporary Business Energy Support Scheme (TBESS) claims
- 026/23 : Guidance on Interest Limitation Rule
- 025/23 : Charges on income for corporation tax purposes
- 024/23 : Stamp Duty Manual Section 81C: Farm Consolidation Relief updated
Appeal decisions
- 23TACD2023 - CGT - sale of 16.5 acres used for deer farming - retirement relief allowed
- 31TACD2023 - VAT - missing trader - alleged fraud - Revenue assessment reduced to zero
- 30TACD2023 - Intra-EU VAT refund - NI trader not established in ROI - late claim refused (s 101)
- 29TACD2023 - Income Tax - high income earner restriction applied
- 28TACD2023 - resident of Portugal - ARF distribution - capital - recipient not entitled to IT refund
- 27TACD2023 - exit tax on encashment of policy cannot be offset against CAT (s 104(3))
- 26TACD2023 - VRT - open market selling price (PMSP) - s 133 - revenue assessment reduced
- 25TACD2023 - Income Tax - Four year limit - s 865 - no refund
- 24TACD2023 - Director employed by spouse's company - excessive remuneration disallowed
