Revenue have issued an eBrief No. 39/16 on the Finance Act 2015 changes to disclosure of taxpayer information which covers
- the information disclosable in relation to tax relief for qualifying films under section 481 TCA 1997 into line with that specified in relevant EU State Aid guidelines.
- disclosure of information to the Minister for Agriculture, Food and the Marine where a registered farm partnership fails to continue meeting the conditions required for inclusion in the register of farm partnerships or succession farm partnerships.
- Inclusion of the Law Society in the list of professional bodies to which Revenue may disclose information where it is satisfied that the work of a member of that body does not meet the professional standards expected of its members by the body.
