What's been updated in February 2023?

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