On 26 January 2017, Irish Revenue published eBrief No. 08/2017 concerning the period of validity of opinions and confirmations (tax rulings) and their extension.
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It is Revenue policy that all opinions/confirmations issued by Revenue are subject to a maximum validity period of 5 years, or such shorter period as may have been specified by Revenue when providing the opinion/confirmation. A taxpayer or tax practitioner who wishes to continue to rely on an opinion issued before 1 January 201…