VAT Guidance
Revenue's first Tax Briefing of the year (Tax Briefing Issue 01) outlines the main amendments to the VAT legislation by Finance Act 2013 such as the increase in the cash receipts basis threshold, the VAT treatment of receivers and liquidators and the restriction on the special VAT treatment for vouchers. Revenue has also published updated Notes for Guidance on Finance Act 2013. Both are available on the Revenue website.