Revenue E-Brief Issue 208/18, 10 December 2018
Tax and Duty Manual Part 02-02-01, which provides a general overview of key aspects of Corporation Tax, has been updated.
The main changes made were to remove references to:
as these topics are no longer relevant.
The reference to capital allowances has been amended to note that milk quotas were abolished in April 2016.
Some minor changes have also been made to the text to improve the Manual’s readability.
Proposed changes or amendments contained in the Finance Bill 2018 are not included as they have not yet been signed into law.
10 December 2018