On 23 December 2014, the VAT Policy and Legislation Branch of Ireland Revenue issued Notes for Guidance on value added tax (VAT) amendments made by Finance Act 2014. The following tax briefing published by Ireland Revenue summarizes the amendments.
Duty to keep records
Section 84 has been amended to clarify that linking documents, meaning documents drawn up in the making of the accounts or returns and showing details of the calculations linking the records to the accounts or returns, are …