Revenue E-Brief

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Revenue E-Brief Issue 120/17, 22 December 2017

What is trading?

Queries concerning the applicability of the 12.5% rate of Corporation Tax are now dealt with at District level or via the Revenue Technical Services.Tax and Duty Manual 02-02-06 has been updated to provide further guidance as to how queries with a trading income aspect are dealt with.

22 December 2017