Guidance on section 110 companies

May 28, 2018

A new Revenue Tax and Duty Manual Part 04-09-01 covers some of the uncertainties around entitlement to treatment under section 110 TCA 1997.   Publication of the manual follows engagement between Revenue and practitioners at the TALC and other forums.  Previous guidance included in Tax Briefing 2 of 2012 and guidance on Finance Act 2016 amendments is incorporated into the new manual.