Irish Revenue has issued eBrief No. 197/25 on updates to tax and duty manuals on entertainment expenses. This includes the renaming of Tax and Duty Manual (TDM) Part 05-03-02 as "Business Entertainment Expenses incurred by Directors and Employees", along with updates to incorporate the contents of TDM Part 05-03-03 Entertainment Expenses, which is discontinued. The renamed and updated TDM Part 05-03-02 contains the following:
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1. General
Details of the provisions of section 840 Ta…