Irish Revenue has issued eBrief No. 149/25 regarding the creation of a new Tax and Duty Manual (TDM) Part 43-00-03, Taxation of Partnerships. The TDM sets out information on the nature of Irish partnerships and how they are treated for tax purposes. This includes information on the background to partnerships including the different types, the taxation of partnerships in general and special rules, and administration including returns, appeals, and interest, surcharge, and penalties.