Revenue eBriefs

This section provides links to Revenue e-briefs relating to capital taxes which have issued since 2009.

The new Code of Practice for Revenue Audit is now available and came into effect from 1 October 2010. This code now incorporates the changes to the civil penalty regime and publication provisions for tax defaulters introduced by Finance (No.2) Act 2008. It replaces the previous Code of Practice for Revenue Auditors and its addendum and supplement. A new pdf version issued from Revenue on this Code issued on 3 March 2011.

• eBrief No. 19/2012: Capital Acquisitions Tax - Discretionary Trust Tax
• eBrief No. 18/2012: Pay & File for CAT - use of ROS extension date
• eBrief No. 17/2012: Mandatory Electronic filing and payment - Phase 4 - pension and other reliefs
• eBrief No. 06/2012: Retention of Tax Records in Electronic Format
• eBrief No. 45/2011: Finance (No.3) Act 2011 (re civil partners and cohabitants)
• eBrief No. 33/2011: Stamp Duty - mandatory electronic filing and payment
• eBrief No. 29/2011: Charitable Donations by SMS text - VAT implications
• eBrief No. 21/2011: eRegistration - new services including trusts
• eBrief No. 09/2011: Mandatory Disclosure of Certain Transactions Forms
• eBrief No. 04/2011: Mandatory Electronic Filing and Payment of Tax - Stage 3 implementation
• eBrief No. 02/2011: Mandatory Disclosure of Certain Transactions Regulations 2011
• eBrief No. 80/2010: Stamp Duty - Centralisation of Stamping Operations to Dublin
• eBrief No. 74/2010: Tax Refunds and 4 year deadline
• eBrief No. 72/2010: CAT and filing paper (not online) returns
• eBrief No. 66/2010: ROS - Revenue Online Service - Pay & File Deadline - pay & file tips
• eBrief No. 65/2010: CAT - ROS Pay & File Deadline and updated CA24
• eBrief No. 63/2010: CAT and Pay and File by paper (not online)
• eBrief No. 58/2010: e-Stamping update of Revenue FAQs
• eBrief No. 53/2010: Updated Revenue Tax Briefing Supplement providing summary of all taxes
• eBrief No. 51/2010: CAT and new probate administration- update of FAQs
• eBrief No. 50/2010: Revenue consultation paper on proposed mandatory e-filing
• eBrief No. 45/2010: Section 23 relief and clawback on death
• eBrief No. 44/2010: Mandatory disclosure - Revenue consultation document and draft regulations
• eBrief No. 42/2010: CAT - Section 46(2B) CATCA03 commencement date - 14 June 2010
• eBrief No. 40/2010: Agent links
• eBrief no. 38/2010: CAT and Probate - new forms
• ebrief No. 37/2010: CAT and Probate administration - new rules in effect 14 June 2010
• eBrief no. 28/2010: Stamp Duty and the Land and Conveyancing Law Reform Act 2009
• eBrief No. 02/2010: Capital Acquisitions Tax - Group Thresholds for 2010
• eBrief No. 44/2009: Trusts and Offshore Structures – Qualifying Disclosure
• eBrief No. 43/2009: Tax Briefing Supplement 2009
• eBrief No. 38/2009: Trusts & Offshore Structures - Qualifying Disclosure - Third Party Reporting 
• eBrief No. 31/2009: Stamp Duty - Property 'trade-in' scheme
• eBrief No. 29/2009: Third Party Returns - Time Limits - Offshore Settlements
• eBrief No. 26/2009: Third Party Reporting - Settlements Involving Non-Resident Trustees
• eBrief No. 25/2009: Tax Briefing Issue 71
• eBrief No. 23/2009: New Penalties Regime – Finance (No. 2) Act 2008
• eBrief No. 20/2009: Revenue Investigation into Trusts and Offshore Structures
• eBrief No. 07/2009: Stamp Duty – Finance (No. 2) Act 2008 - Share Transfer Forms
• eBrief No. 05/2009: Stamp Duty: Late Stamping of Instruments
• eBrief No. 03/2009: Finance (No.2) Act 2008 – Tax Residence Rules
• eBrief No. 01/2009: Issue 70 Tax Briefing