On 10 September 2015, Irish Revenue published eBrief No. 87/15, announcing the addition of two new manuals concerning Unit Trusts and Offshore Funds.
---
Unit Trusts and Offshore Funds - Sections 731-747G (Part 27)
Two new manuals - Part 27-02-01 (PDF, 75.4KB) and Part 27-04-01 (PDF, 100KB0 - have been inserted into the Tax and Duty Manual (TDM) system.
Part 27 of the Taxes Consolidation Act (TCA) 1997 deals with the taxation of Unit Trusts and Offshore Funds.
Chapter 2 of Part 27 pro…