Irish Revenue has issued eBrief No. 230/25 concerning updated guidance on the requirement for taxpayers to request a renewal or extension of tax rulings (opinions/confirmations) issued in 2020 in order for such rulings to apply on or after 1 January 2026.
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Revenue eBrief No. 230/25 Review of Opinions or Confirmations
Tax and Duty Manual Part 37-00-41 - Review of Opinions or Confirmations - has been updated to provide guidance to taxpayers who wish to continue to rely on an opinion or…