Irish Revenue has published eBrief No. 70/17 on Tax and Duty Manual Part 27-01b-01, which sets advance clearance procedures with respect to Irish Real Estate Fund (IREF) withholding tax obligations. The procedure concerns indirect investors in IREFs that would be entitled to seek a refund of tax withheld, including a widely held pension scheme, investment undertaking, or life assurance company (or an EEA equivalent). If a direct investment had been made by such investors, no tax would have …