The Tax and Duty Manual Part 13-02-06 – Surcharge on undistributed income of service companies – has been updated in respect of Revenue’s view of the activity carried on by a “Management Consultant” in the context of Section 441 TCA 1997. The manual provides that the activity of a management consultant is generally not considered […]
Management consultant – service company surcharge Read More »
A new Tax and Duty manual – Part 18-01-05a – provides guidance on the implementation of ePSWT, which will happen from 1 July 2021. The guidance addresses queries arising from accountable and specified persons, and their representatives, about the planned changes. Revenue wrote to accountable persons and specified persons about ePSWT and the planned changes
eBrief No. 101/21: ePSWT implementation Read More »
Revenue has previously confirmed that it is facilitating employers who wish to pay the 2020 income tax and Universal Social Charge (USC) liabilities of their employees arising from the Temporary Wages Subsidy Scheme (TWSS). Should an employer wish to pay these liabilities on behalf of their employees, on an exceptional, once-off basis and subject to
