AEOI - Automatic Exchange of Information
eBrief 014/21: EU Mandatory Disclosure of Reportable Cross-Border Arrangements (DAC 6) updated Revenue guidelines
Jun 2018 | eBrief No.111/2019: Exchange of Information EU and OECD Revenue arrangements
AML - Anti-Money Laundering
Reminder STEP.org online AML resource portal
Audit and Mandatory Disclosure
Capital Acquisitions Tax (CAT)
Jan 2019 | Ireland Fact File | IFC Review
Jul 2019 | Charities Governance Code
Jun 2019 | eBrief No.110/2019: Charities VAT Compensation Scheme
May 2019| eBrief No.100/2019: Income tax treatment of married persons and civil partners
May 2019| eBrief No.92/2019: Transfer of assets by civil partners
Jun 2019 | eBrief No. 140/19: Tax credit for succession farm partnerships
Jun 2019 |eBrief 128/2019 Farm Buildings Allowances
Jun 2019 |eBrief No 127/2019 Relief for certain income from leasing of farm land
Jun 2019 |eBrief No.105/2019 Registered farm partnerships
Jun 2019 | eBrief 90/19 Update on stamp duty for transfers to young farmers
Probate and Succession (including International Succession)
Jan 2021 | Webinar on Foreign Succession and Estates
Aug 2018 | Tax Appeals Commission Guidelines
Mar 2016 | New tax appeals regime: The Finance (Tax Appeals) Act 2015 and the new Tax Appeals Commission (TAC) will come into operation on 21 March 2016. See www.taxappeals.ie
Mar 2016 | Commencement of new tax and duty appeals process: Revenue have published eBrief No. 30/16 .
Mar 2016 | Transition to the reformed Tax and Duty Appeals process: Revenue have published eBrief 21/2016 in relation to the transition to the reformed tax and duty appeals.
Apr 2016 | New Tax Appeals process - issuing of Revenue 'settlement' letters: Revenue have issued an eBrief No. 37/16 detailing transitional procedures.
Apr 2016 | Tax and Duty Appeals Manual : Revenue has published a new Tax and Duty Appeals Manual.
Oct 2020 | STEP launches a Digital Assets Inventory
STEP launches a Digital Assets Inventory
A useful form has been prepared to assist clients in making a complete inventory of their digital assets and footprint to allow us as advisers understand where assets may be located and to allow successors know where to look and access these assets on your death. Digital Assets Inventory
Jun 2020 | eBrief No. 120/20: Special trusts (section 189A) clarifications in guidelines
Jun 2020 | eBrief No. 119/20: Compensation Payments in respect of Personal Injuries
Compensation Payments in respect of Personal Injuries (Exemption of Investment Income)
Tax and Duty Manual Part 07-01-02 - Compensation Payments in respect of Personal Injuries (Exemption of Investment Income) - and Tax and Duty Manual Part 07-01-20 - Special Trusts for Permanently Incapacitated Individuals - have been amended to provide clarification on the interaction of the exemptions provided for under section 189 and section 189A TCA 1997.
This is a welcome clarification in the cases where two trusts are running together in the context of more than 50% of income coming from the qualifying trust.
Nov 2019 | Banks commit to care for Bereaved Customers
Jun 2019 | Cabinet approve changes to Fair Deal