Irish Revenue has issued eBrief No. 139/23 on the inclusion of close company surcharges in calculating corporation tax when determining whether a company is a "small company" for the purposes of calculating preliminary tax. If a company's tax liability in the previous period does not exceed EUR 200,000, it is considered a small company and is required to make a single payment of preliminary tax. If a company's tax liability in the previous period exceeds EUR 200,000, it is considered a large…