What's been updated in taxworld.ie in October?

This is to let you know what's been updated on www.taxworld.ie in October 2022:

Questions answered

• 90 new answers in the members area

SIs added

• Universal Social Charge Regulations 2018 (SI 510/2018)
• Vehicle Registration and Taxation Regulations 1992 (SI 318/1992)

Revenue ebriefs

• 194/22 : New Guidelines for the Temporary Business Energy Support Scheme (TBESS)  
• 193/22 : Revision of payment information associated with the electronic excise declaration system  
• 192/22  
• 191/22 : Guidelines for charities and sports bodies applying on-line for tax exemption  
• 190/22 : Tax and Duty Manual on the Control and Examination of Baggage  
• 189/22 : Form 1 (IREF) 2021 Filing Deadline Extension  
• 188/22 : Excise Duty Rates on Energy Products and Electricity Taxes  
• 187/22 : Tax and Duty Manual Stamp duty on certain acquisitions of residential property  
• 186/22 : Repayment of tax where earnings not remitted  
• 185/22 : iXBRL - 'Tagging errors in iXBRL submissions'  
• 184/22 : ROS Support for the 2022 Pay and File Period, Extended Opening Hours and Updating your bank details  
• 182/22 : Ships Stores Manual  
• 181/22 : myAccount User Manual  
• 183/22 : Manual on Cash Controls entering or leaving the EU

Appeal decisions  

• 147TACD2022 - Income Tax - s 865 - four year limit  
• 146TACD2022 - CGT allowable loss - property sold by receiver in 2013 - loss claimed for 2012 - burden of proof not satisfied  
• 145TACD2022 - Help To Buy clawback - appellant entitled to 60% relief and must repay 40%  
• 144TACD2022 - VAT - four year limit - s 99  
• 143TACD2022 - CT - whether a claim under s 291A had been submitted for 2014 - no  
• 142TACD2022 - Income Tax - s 865 - four year limit  
• 141TACD2022 - Reinstated employee - Payment for arrears of remuneration taxed under s 112 not exempt under 192A  
• 140TACD2022 - Income Tax - s 865 - four year limit  
• 139TACD2022 - Income Tax - consultancy company - not "wholly and exclusively" for the purposes of the trade  
• 138TACD2022 - Australian income subject to Irish tax - permanent residence - habitual abode  
• 137TACD2022 - Income Tax - unrecorded sales - undocumented cash withdrawals - assessments upheld  
• 136TACD2022 - CAT dwelling-house relief - s 86 allowed as recipient did not beneficial interest in other property which was held through a company  
• 135TACD2022 - Income Tax - four year limit - s 865  
• 134TACD2022 - taxpayer repaid marriage gratuity to VEC - refund denied - s 865 - four year limit  
• 133TACD2022 - motor dealer - intra-Community acquisitions - rally car - VIES - stock in trade - VAT deduction denied - BIK assessment upheld  
• 132TACD2022 - Customs & Excise  
• 131TACD2022 – USC - social welfare income - appellant correctly assessed - s 531AN  
• 130TACD2022 – Income Tax - four year limit - s 865  
• 129TACD2022 – VAT - margin scheme incorrectly applied to goods sourced from UK - zero VAT - SI 639/2010 conditions not met  
• 128TACD2022 – PAYE - s 865 four year limit  
• 127TACD2022 – CGT - bona fide commercial reasons - s 586 - 598 - retirement relief  
• 126TACD2022 – PAYE & PRSI - s 865 - four year limit  

New blog now includes short video tutorials

• 28 October 2022: When is a child no longer a child - the age of majority
  27 October 2022: Does "child" include a stepchild or adopted child?
  26 October 2022: Bona fide commercial reasons - retirement relief
  25 October 2022: Property improvements and repairs - Capital or revenue expenditure?
  22 October 2022: Directors meeting
  11 October 2022: Working from home (remote working) relief - s 114A
  06 October 2022: College fees - what can I claim? A short video tutorial
  01 October 2022: Guide to completing tax return 2021 - now available - 112 pages

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