Return of Values - Investment Undertakings

Jul 09, 2018

Revenue have published a new Tax and Duty Manual which replaces previous guidance for investment undertakings in relation to complying with the Return of Values (Investment Undertakings) Regulations 2013 (S.I. No. 245 of 2013). The Regulations provide for the making of an annual return to Revenue of the value of investments held by certain unit holders.