e-Working and Tax

e-Working and Tax

e-Working and Tax Tax and Duty Manual Part 05-02-13 – e-Working and Tax – has been updated to incorporate material previously published in leaflet IT 69. (Source: Revenue) Subscribe or FollowFor regular tips, tricks and payroll updates, enter your email on...
Acquisition by a company of its own shares

Acquisition by a company of its own shares

Acquisition by a company of its own shares Tax and Duty Manual Part 06-09-01 has been updated to clarify the circumstances in which Revenue will regard a buy-back of shares as benefiting the trade. The following instructions outlines the basic principles involved in...
Tax treatment of flight crew members

Tax treatment of flight crew members

Tax treatment of flight crew members Tax and Duty Manual Part 05-05-29 outlines the provisions of Section 127B Taxes Consolidation Act (TCA) 1997. The section provides for the taxation (under Schedule E) of employment income arising to a flight crew member in respect...
Home Carer Tax Credit

Home Carer Tax Credit

Home Carer Tax Credit Tax and Duty Manual Part 15-01-29 (Home Carer Tax Credit) has been updated to reflect the changes made in Finance Act 2017. From 1 January 2018, the Home Carer Tax Credit is increased to €1,200 for the tax years 2018 on-wards. Some of the...
Tax and Duty Manual no longer relevant

Tax and Duty Manual no longer relevant

Tax and Duty Manual no longer relevant Tax and Duty Manual Part 15-02-07 is no longer relevant. It was a point in time manual notifying that the Commencement Orders for Section 48 of the Finance Act 2000 (Film Relief) were signed on 20 August 2000. (Source: Revenue)...