Irish Revenue has issued eBrief No. 155/25 concerning a new Tax and Duty Manual on the tax exemption for certain sporting national governing bodies.
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Revenue eBrief No. 155/25 Exemption for certain sporting national governing bodies
Part 07-03-10 is a new Tax and Duty Manual dealing with section 235A Taxes Consolidation Act 1997 (TCA), introduced in Finance Act 2024, which provides an exemption from income tax or corporation tax, as the case may be, to certain categories of national …