Updates to Tax and Duty Manuals

Oct 08, 2018

As part of its ongoing work of amalgamating Revenue guidance into Tax and Duty Manuals, Revenue has made the following changes:


  • Guidance on offsetting Case V losses and excess capital allowances between spouses or civil partners has been moved into Tax and Duty Manual 04-08-08
  • The contents of Tax Briefing No. 29 relating to member’s Clubs and Trade of Professional Associations carrying on mutual business or not carrying on a business has been moved to Tax and Duty Manual 36-00-05