Irish Revenue has issued eBrief No. 085/25 concerning a new Tax and Duty Manual Part 33-02-03, providing guidance on the general anti-avoidance rule and protective notifications.
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1. Introduction
This manual provides guidance on the general anti-avoidance rule contained in section 811C1. It sets out the implications of entering into a ‘tax avoidance transaction’, within the meaning of section 811C, and what you can do if you enter into, or have entered into, a transaction that you ar…