Revenue Precedent

The content shown on this page describes precedents set by Revenue judgements. To view the section of legislation to which the precedents apply, click the link below:

Revenue Precedents

Interaction of Ireland/UK Double Taxation convention and section 234. Where a person is a resident of Ireland and not a resident of the UK in accordance with the Irl/UK Double Taxation convention, that person is a resident of Ireland for the purposes of section 234. IT912011

Exempt income from patents has to be declared on a return of income Form 11. IT943527