Irish Revenue has issued eBrief No. 248/25 on restructured guidance regarding different relief for investment in corporate trades.
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Revenue eBrief No. 248/25 Restructure of TDM Part 16-00-02 Relief for Investment in Corporate Trades
The contents of Tax and Duty Manual (TDM) Part 16-00-02 Relief for Investment in Corporate Trades have been restructured. TDM Part 16-00-02 contains guidance on the Employment Investment Incentive (EII), Start-up Capital Incentive (SCI) and Start-up Relie…