Irish Revenue has issued eBrief No. 214/20 announcing the publication of updated guidance on the requirement for taxpayers to request a renewal or extension of tax rulings issued in 2015 in order for such rulings to apply on or after 1 January 2021.
---
Revenue eBrief No. 214/20 Review of Opinions/Confirmations
Tax and Duty Manual Part 37-00-41 - Review of Opinions or Confirmations - has been updated to provide guidance to taxpayers who wish to continue to rely on an opinion or confirmat…