Revenue E-Brief

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Revenue E-Brief Issue 131/19, 1 July 2019

Corporation Tax - computation of Case I and II profits or gains of a company

A new Tax and Duty Manual Part 04-05-03a has been created to set out the rules for the computation of the profits or gains or losses of a trade or profession carried on by a company for the purposes of Case I or II of Schedule D.

1 July 2019