Disclosure of information to receivers/mortgagees in possession
The Revenue VAT Manual (Part 04-02) is updated to include information in the updated Tax Manual Part 04-00-01: Guidelines on Tax Consequences of Receivership and Mortgagee in Possession (MIP) and the Revenue eBrief No. 102/2015. This VAT Manual addresses the specific issue of the disclosure of information to receivers and mortgagees-in-possession.