As noted in ICAI Tax last Monday, Issue 70 was published just before the Christmas break. The publication is now available from the Revenue website.
Click here to access Tax Briefing, Issue 70.
Areas covered include Capital Allowances for Energy-Efficient Equipment; VAT Treatment of Factoring and Invoice Discounting; Salary Sacrifice and Finance (No. 2) Bill 2008.
In relation to Finance (No. 2) Bill 2008, four areas are covered:
- Air Travel Tax
- Stamp Duty - Late Stamping of Instruments
- Tax and Duty Civil Penalties
- Parking Levy in Urban Areas - Guidance document