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Revenue has updated the Tax and Duty Manual which provides guidance regarding the interpretation of the Corporation Tax Acts. The updated manual confirms Finance (No.2) Act 2023 amendments that:
extended the tax exemption under section 208 TCA 1997 to include professional services income of a charity;
inserted a definition of sport which includes both competitive and recreational sport into section 235 TCA 1997, which provides for a tax exemption for certain income of a relevant body established for the promotion of athletic or amateur games or sports.