Revenue Tax Briefing

The content shown on this page is a Tax Briefing produced by the Irish Revenue Commissioners. To view the section of legislation to which the Tax Briefing applies, click the link below:

Revenue Briefings

Tax Briefing June 1999 – Issue 36 pg 17 – Cessation of a Trade or Profession: basis of assessment

Tax Briefing April 2001 – Issue 43 pg 27 – Cessation of a Trade – tax treatment

Tax Briefing October 2001 – Issue 45 pg 17 – Cessation of a Trade – changes to assessment rules consequent on changeover to a calendar tax year