Author: Jacqui

The Government have now published the Finance (Covid-19 and Miscellaneous Provisions) Bill 2021. The Bill includes amendments to existing supports which were announced in the Economic Recovery Plan 2021. We have outlined a short summary of the measures contained in the Bill below. More detailed information...

The Tax and Duty Manual Part 13-02-06 - Surcharge on undistributed income of service companies - has been updated in respect of Revenue's view of the activity carried on by a "Management Consultant" in the context of Section 441 TCA 1997. The manual provides that the...

A new Tax and Duty manual - Part 18-01-05a - provides guidance on the implementation of ePSWT, which will happen from 1 July 2021. The guidance addresses queries arising from accountable and specified persons, and their representatives, about the planned changes. Revenue wrote to accountable persons...