Revenue have published the online version of Tax Briefing No. 69. Included in this edition are checklists to ensure that ROS can be utilised for Form 11 filing and paying so that tax practitioners can avail of the 17 November extended deadline.

In addition the following issues are covered:

• – Relevant Contracts Tax: Clarification about Claiming Offsets/Repayments
• – Mandatory e-filing and epaying: Update on “consultation”
• – VAT on Property: FAQs
• – VAT: Reverse Charge on Construction Services
• – VAT: treatment of property developers renting out residential properties
• – Property Developers and Capital Allowances
• – Mid-Shannon Scheme
• – Qualifying resort areas-listed self-catering accommodation
• – Exchange Rates (2007)
• – Voluntary Disclosure Initiative-Deposit Interest Reporting
• – Completion of Paper Form 11 2007
• – Key Dates