Irish Revenue has issued eBrief No. 066/20 concerning the exemptions from the restriction of reliefs, such as loss relief and group relief, in cases where a Corporation Tax return is submitted late.
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Late Submission of Corporation Tax Returns - Restriction of Reliefs
Tax and Duty Manual Part 47-06-04 has been updated to confirm that where a Corporation Tax return in respect of an accounting period ending June 2019 onwards, and due from 23 March 2020 onwards, is filed late due to Covi…