Irish Revenue has recently published several eBriefs on various tax matters. Some of the main eBriefs are as follows:
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Revenue eBrief No. 041/19 - Tax relief for new start-up companies
Tax and Duty Manual Part 15-03-03 has been updated to reflect the amendment made in Finance Act 2018 which extended the relief for start-up companies under section 486C of the Taxes Consolidation Act 1997 to companies commencing a new trade in 2019, 2020 or 2021.
Revenue eBrief No. 042/19 - Company c…