Ireland Publishes eBriefs on Repayments and Offsets of Taxes and Duties, VAT Transfer of Business Relief, Late Return Surcharges, and Other Matters

Irish Revenue has recently published several eBriefs on various tax matters. Some of the main eBriefs are as follows:

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Revenue eBrief No. 148/18 - Particulars to be supplied by companies which are new or where there is a material change in information previously provided

Tax and Duty Manual Part 38-02-08 which sets out the requirements for a Statement of Particulars to be supplied by companies under section 882 Taxes Consolidation Act 1997 has been amended. The amendments provide mo…