Irish Revenue has issued eBrief No. 032/26, which concerns updates to Tax and Duty Manuals (TDMs) on Relevant Contracts Tax (RCT), which is a withholding tax that applies to certain payments by principal contractors to subcontractors in the construction, forestry, and meat-processing industries. One of the main updates is to Tax and Duty Manual Part 18-02-01, which includes additional guidance on the application of RCT to mixed contracts in construction operations. In this regard, two mixed…