Irish Revenue has issued eBrief No. 102/25 concerning updated guidance, Corporation Tax: General Background, which provides a general overview of different features of the corporation tax system. The guidance has been updated to include Finance Act 2024 amendments to start-up relief in section 486C Taxes Consolidation Act (TCA) 1997 and information on the new participation exemption for foreign distributions in section 831B TCA 1997. Section 486C TCA provides relief from corporation tax for…