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Tax and Duty Manual - TCA97

Part 02-02-06

What constitutes a trade?

Part 02-02-08

Corporation tax / capital gains tax interaction

Part 02-02-05

Corporation tax - general scheme, scope of charge and basis of assessment

Part 02-02-02

The charge to and rates of corporation tax

Part 02-02-01

Corporation Tax - General Background

Part 38-01-03c

Cancellation of Tax Registration

Part 38-01-03a

Guidelines for Registration for IT, CT, RCT, PREM and Certain Other Taxheads

Part 46-01-01

Dealing with Death Cases

Collection Manual

Liquidation of Companies and other Company Law issues

Part 41-00-09A

Self-Assessment – processing/screening of returns on which an Expression of Doubt has been made