Irish Revenue has issued eBrief No. 65/21 concerning updated guidance to reflect the suspension of the surcharge for late filing and restrictions on loss relief.
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Revenue eBrief No. 065/21 Surcharge for late filing and restrictions on loss relief
Tax and Duty Manuals Part 47-06-01 (Return Filing Dates - Forms 11 and CT1), Part 47-06-04 (Late Submission of Corporation Tax Returns - Restrictions of Claims to Relief) and Part 47-06-08 (Surcharge for Late Submission of Income Tax, Corpo…