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Further guidance updates

Oct 28, 2025

Revenue has updated three other guidance notes this week addressing company incorporation, dealing in development land and entertainment expenses.

The details are as follows:

  • The updated guidance on Company Incorporation – Economic Activity includes the address for submitting an application under section 140 .
  • The guidance on Dealing in Residential Development Land has been updated to note that the contents of the manual are no longer relevant.
  • The renamed guidance Business Entertainment Expenses incurred by Directors and Employees has been updated to reflect the content of the Tax and Duty manual Entertainment Expenses.

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