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 our site, OR...
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 share buy-backs and the procedures to be...
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 of an employment exercised aboard an...