Keogan Law & Tax

This section provides links to Revenue eBriefs relating to capital taxes which have issued since 2009. If any links below show an error then the eBrief can be found through searching Revenue archives here.

The new Code of Practice for Revenue Audit is now available.

2022 onwards: See Revenue website here

2022

eBrief 044/22 Clearance in death cases – I was involved in the extensive TALC discussions about the new TDM replacing Letters of No Audit
eBrief 018/22: Exemptions from CAT Manual updated
eBrief 012/22: eCG50 - Guide for Applicants

2021

eBrief 014/21: EU Mandatory Disclosure of Reportable Cross-Border Arrangements (DAC 6) updated Revenue guidelines

2020

eBrief No. 238/20: EU Mandatory Disclosure of Reportable Cross-Border Arrangements (DAC 6) updated Revenue guidelines.
eBrief No. 217/20: Capital Acquisitions Tax - valuation date, contingent events and qualifying expenses of incapacitated persons
eBrief No. 214/20: Review of Opinions/Confirmations
eBrief No. 174/20: Extension of Pay & File Deadline for ROS Customers
eBrief No. 171/20: Revenue replaces the Inland Revenue Affidavit (CA.24) with new online Form SA2
eBrief No. 168/20: Standard for Automatic Exchange of Financial Account Information in Tax Matters - The Common Reporting Standard (CRS)
eBrief No. 162/20: Capital Acquisitions Tax: miscellaneous issues
eBrief no. 134/20: EU mandatory disclosure (DAC6) manual
eBrief No. 127/20: Deferral of DAC6 filing deadlines
eBrief No. 120/20: Special trusts (section 189A) clarifications in guidelines
eBrief No. 119/20: Compensation Payments for personal injuries
eBrief No. 118/20: eCG50 Guide for Applicants
eBrief No. 115/20: Exchange of information DAC2 CRS FATCA deferred
eBrief No. 113/20: VAT treatment of Charitable Donations via SMS
eBrief No. 088 /20: Charities VAT Compensation Scheme - extension to closing date
eBrief No. 088 /20: Charities VAT Compensation Scheme - extension to closing date
eBrief No. 070/20: Capital Gains Tax - interests in trusts, treatment of shares and securities, etc.
eBrief No. 065/20: Capital Acquisitions Tax: dwelling house exemption; 'same event' credit for CGT/CAT
eBrief No. 029/20: Mandatory Disclosure and Main Purpose
eBrief No. 021/20: Charities VAT Compensation Scheme
eBrief No. 010/20: Capital Gains Tax (CGT) Farm Restructuring Relief

2019

eBrief No.216/2019: Charities and sports bodies – new online application process
eBrief No.154/2019: Compensation Payments in respect of Personal Injuries (Exemption)
eBrief No.148/2019: Stamp duty - transfers on land - young trained farmers - Companies Capital Duty
eBrief No.146/2019: The Remittance Basis of Assessment
eBrief No.142/2019: Filing and paying Stamp Duty - Chapter 5: Paying the Duty
eBrief No.140/2019: Tax credit for succession farm partnerships
eBrief No.128/2019: Farm Buildings Allowances
eBrief No.127/2019: Relief for certain income from leasing of farm land
eBrief No.126/2019: Capital Gains Tax anti-avoidance measures - Finance Act 2017
eBrief No.112/2019: Approved Retirement Funds
eBrief No.111/2019: Exchange of Information EU and OECD Revenue arrangements
eBrief No.110/2019: Charities VAT Compensation Scheme
eBrief No.105/2019: Registered farm partnerships
eBrief No.100/2019: Income tax treatment of married persons and civil partners
eBrief No. 95/2019: ROS extension of Pay & File to Tuesday 12 Nov 2019
eBrief No. 92/2019: Transfer of assets by civil partners
eBrief No. 90/2019: Update on stamp duty for transfers to young farmers
eBrief No. 76/2019: Capital Acquisitions Tax collection and enforcement guidelines
eBrief No. 69/2019: Update on Revenue Information Powers
eBrief No. 99/2019: Agent’s Guide to Collector General’s division
eBrief No. 98/2019: Revenue guide to legislative interpretation
eBrief No. 90/2019: Update on stamp duty for transfers to young farmers
eBrief No. 83/2019: Stamp Duty manuals updated see eBriefs no 83-89
eBrief No. 37/2019: Capital Acquisitions Tax – CAT Audit
eBrief No. 01/2019: Stamp Duty reliefs for farm consolidation and farm leasing

2018

eBrief No. 222/2018: CAT – Dwelling House Exemption
eBrief No. 219/2018: Charities VAT Compensation Scheme – Guidelines
eBrief No. 187/2018: Stamp Duty – transfers of land to young trained farmers
eBrief No. 167/2018: CAT – amendments to Tax and Duty Manual
eBrief No. 152/2018: Surcharges - updating and consolidation of manuals
eBrief No. 149/2018: Repaymetns and Offsets of Taxes and Duties
eBrief No. 132/2018: EU Mandatory Disclosure Rules – Entry into force from 25 June 2018
eBrief no. 125/2018: Mutual Assistance Requests User Manual and Guidelines
eBrief No. 123/2018: MyEnquiries enhancements
eBrief No. 101/2018: CAT Part 15 – proceeds of certain insurance policies used to pay CAT
eBrief No. 100/2018: Automatic Exchange of Information
eBrief No. 92/2018: Stamp Duty refund scheme for land developed for residential purposes
eBrief No. 87/2018: Status of Children Act 1987 and related Acts
eBrief No. 84/2018: Relief for certain income from leasing of farm land
eBrief No. 81/2018: Revenue Arrangements for EU & OECD Exchange of Information
eBrief No. 77/2018: Taxpayer Confidentiality – Finance Act 2017 Amendments
eBrief No. 62/2018: Schedules of Revenue audit/Investigation/banking/information powers
eBrief No. 48/2018: CAT - exemption re qualifying expenses of incapacitated individuals
eBrief No. 47/2018: Stamp Duty - changes to Consanguinity Relief & historic rates
eBrief No. 46/2018: Personal Public Service Number – PPS Number
eBrief No. 28/2018: Guiding principles in relation to goodwill on the disposal of a business
eBrief No. 2520/18: Tax Treatment of Former Cohabitants - Part 44b-01-01
eBrief No. 23/2018: CAT - Dwelling House Exemption - Finance Act 2017
eBrief No. 21/2018: CAT - Tax free gifts/inheritances and exemptions for political donations

2017

eBrief No. 98/2017: Extended deadline for ROS Customers in respect of RACs, PRSAs and AVCs
eBrief No. 95/2017: ROS Pay & File – Useful Tips
eBrief No. 94/2017: New 6% rate of Stamp Duty on non-residential property - transactions eligible for 2%
eBrief No. 92/2017: Discretionary Trust Tax - exemption for trusts for the benefit of improvident individuals
eBrief No. 88/2017: Self-Assessed Taxes Refunds Procedures
eBrief No. 84/2017: Full self -assessment - standards of proof re making/amending Revenue assessments
eBrief No. 83/2017: Revenue Information Powers
eBrief No. 80/2017: Review of Opinions/Confirmations
eBrief No. 63/2017: Tax-Geared Penalties for Non-Submission of Returns
eBrief No. 59/2017: Capital Acquisitions Tax – Business Relief - Debts
eBrief No. 38/2017: Extension of 2017 Pay and File deadline
eBrief No. 23/2017: Code of Practice for Revenue Audit and other Compliance Interventions
eBrief No. 16/2017: Solicitor Access to the MyEnquiries online contact facility
eBrief No. 12/2017: EU &OECD Exchange of Information Requirements in Respect of Tax Rulings
eBrief No. 08/2017: Maximum Period Revenue Opinions/Confirmations can be relied on
eBrief No. 04/2017: FA 2016 changes to S.86 (Dwelling House Exemption) & Group Thresholds

2016

eBrief No. 100/2016:Taxation Issues for Registered Farm Partnerships
eBrief No. 79/2016: Change of duration on Revenue Opinions/Confirmation
eBrief No. 48/2016: Non-Filing of Returns - Prosecution and Penalty Programmes
eBrief No. 43/2016: Clarification of circumstances where a CGT clearance certificate is not required
eBrief No. 39/2016: Disclosure by Revenue of taxpayer information - Finance Act 2015 changes
eBrief No. 38/2016: Surcharge for Late Submission of Returns
eBrief No. 37/2016: New appeals process - issuing of Revenue 'settlement' letters
eBrief No. 35/2016: Tax and Duty Appeals Manual
eBrief No. 32/2016: Guidelines for Using the Court Process to Pursue Tax Liabilities
eBrief No. 31/2016: ROS - Extension of Pay & File Deadline for ROS Customers for 2016
eBrief No. 30/2016: Commencement of new tax and duty appeals process
eBrief No. 21/2016: Transition to the reformed tax and duty appeals process
eBrief No. 01/2016: Tax Treatment of Married Couples

2015

eBrief No. 125/2015: Home Renovation Incentive (HRI)
eBrief No. 124/2015: Pensions Manual Amended - specified income and AMRF (Approved Minimum Retirement Fund) set aside amounts
eBrief No. 123/2015: VAT Reverse Charge – Gas, Electricity, Gas and Electricity Certificates
eBrief No. 122/2015: CAT Manual Part 23 – Exemptions
eBrief No. 119/2015: Credit through PAYE system for non-refundable foreign tax
eBrief No. 112/2015: Code of Practice for Revenue Audit and other Compliance Interventions
eBrief No. 105/2015: Clarification of circumstances where CGT clearance certificate not required
eBrief No. 051/2015: Charitable Tax Exemptions and Charitable Donations Scheme
eBrief No. 048/2015: ROS - Extension of Pay & File Deadline for ROS Customers for 2015
eBrief No. 038/2015: Average Market Mid-Closing Exchange Rates v Euro
eBrief No. 030/2015: Spontaneous exchange of information of Revenue opinions on cross-border transactions or situations
eBrief No. 007/2015: Mandatory Disclosure guidelines published
eBrief No. 006/2015: Capital Gains Tax - Disposals on separation, divorce or dissolution of civil partnerships and the remittance basis
eBrief No. 003/2015: PAYE Exclusion Orders - non-resident employees recruited abroad and who exercise all their duties abroad

2014 & prior