Restrictions of reliefs where corporation tax returns are filed late

Dec 03, 2018

Revenue guidance has been updated to include a table setting out the restrictions to claims for capital allowances, losses and group relief when a corporation tax return is filed late.

A separate Corporation Tax guidance update was also published setting out the Competent Authority Agreement between Ireland and Malta entered into under Article 24 (Mutual Agreement Procedure) of the Ireland-Malta Double Taxation Convention.