Irish Revenue has recently issued a number eBriefs regarding updated guidance in relation to Brexit and changes made by the Finance Act 2020, as well as a new dedicated tax avoidance area on the Revenue website.
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Revenue eBrief No. 047/21 Charges on income for corporation tax purposes
Tax and Duty Manual Part 08-02-01 – Charges on income for corporation tax purposes – has been updated as follows:
Paragraph 2.1 now includes a reference to the UK in circumstances where interest is paid…