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VAT guidance updated

Dec 09, 2024

Revenue has published the following new VAT manuals: 

  • VAT notes for guidance following Finance Act 2024, and
  • VAT treatment of share transactions and trading platforms.

In addition, the following manuals have also been updated: 

  • VAT Treatment of Factoring and Invoice Discounting,
  • VAT and Solicitors includes a new paragraph (4) on legal fees relating to lenders, and
  • VAT treatment of stock exchange fees has been updated to provide guidance on the current regime.

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