Revenue Tax Briefing Issue 49, August 2002Code of Practice Revenue Audits 2002 CodeIntroductionA revised Code of Practice is being introduced for Revenue Audits. This article provides an overview of the provisions in the new Code and highlights some of
Revenue Tax Briefing Issue 63, May 2006Captial Allowances and Property-Based Incentive SchemesFinance Act ChangesThe Finance Act 2006 contains several sections affecting residential reliefs (‘section 23’ type relief and owner-occupier relief) and capita
Links from Section 950 None Links to Section 950 (from within TaxSource Total) ActLinked fromContext Taxes Consolidation Act, 1997 sec0231.html (2) As respects the making of a return of income (being a return which a chargeable person, within the mean
112A Taxation of certain perquisites. 112A [2]>(1) In this section—“appropriate percentage”, “authorised insurer”, “relevant contract” and “relievable amount” have the same meanings, respectively, as in section 470, and“qualifying insurer” and “quali
Revenue E-Brief Issue 83/16, 07 October 2016Capital Gains Tax - Revised Entrepreneur ReliefSection 597AA (inserted by the Finance Act 2015) of the Taxes Consolidation Act 1997 introduced a revised relief for entrepreneurs disposing of certain business a
Revenue Note for Guidance700 Special computational provisionsThis section provides special rules in relation to share and loan interest paid by a credit union and an industrial and provident society. Such interest is not treated as a distribution. It is
925Special rules relating to assessments under Schedule E. 925 [ITA67 Sch2 rule1(1) and (2)] (1) Where at any time, either during the year of assessment or in respect of that year, a person becomes entitled to any additional salary, fees or emolument
42 Charging of consideration consisting of periodical payments. 42 [SA1891 s56] (1) Where the consideration, or any part of the consideration, for a conveyance on sale consists of money payable periodically for a definite period not exceeding 20 yea
Case LawIn Cook (HM Inspector of Taxes) v Billings & Ors 2001 STC 61 a claim for BES relief in the UK was denied on the basis that the seven shareholders, whom each held just under 15% of the share capital in the company were associated with each other
Revenue E-Brief Issue 26/16, 04 March 2016Taxation Treatment of Termination Payments on Retirement or Removal from Office or EmploymentTax and Duty Manual Part 05-05-19 contains instructions for the tax treatment of lump sum payments on termination of a
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