Irish Revenue has published eBrief No. 081/19 on updated guidance concerning capital allowances for specified intangible assets
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Capital allowances for specified intangible assets
Tax and Duty Manual Part 09-02-05 has been updated to reflect Finance Act 2018 amendments to clarify the operation of the 80% cap on relief under section 291A of the Taxes Consolidation Act 1997 (Intangible Assets).
The Manual also includes updated guidance in relation to the information and documentation …